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BRIAN WYNNE, et al. v. COMPTROLLER OF MARYLAND
Tax law — Vested rights — Retroactive impairment New York Times critic Amanda Hess has written: “The age of the sequel is over. Now it’s the age of the sequel to the sequel.” This appeal of a tax/refund/interest controversy – the fourth to reach an appellate court – confirms Ms. Hess’s observation. Read the opinion
IN THE MATTER OF SUPERVISOR OF ASSESSMENTS OF BALTIMORE COUNTY
Tax — Property tax — Church exemption The issue before us is whether appellee, which we shall refer to as Iglesia, is entitled to a property tax exemption for its church property in Baltimore County for the tax year commencing July 1, 2018. Read the opinion
ERIC GREENBERG, et al. v. COMPTROLLER OF MARYLAND
Tax law — Tax refund request — Timeliness of return Eric and Jaquenette Greenberg, husband and wife, filed a claim with the Comptroller of Maryland (the “Comptroller”) seeking a refund for the overpayment of their 2004 Maryland state income taxes. The Comptroller denied the claim because, according to the Comptroller, the Greenbergs failed to file […]
COMPTROLLER OF THE TREASURY v. LEADVILLE INSURANCE COMPANY
Tax law — Exemption — Non-insurance-related income Following an audit of Macy’s Retail Holding, Inc. (“MRHI”), the Comptroller of the Treasury (“Appellant”) assessed $23,831,054.34 in taxes, penalties, and interest from Leadville Insurance Company (“Appellee”), a wholly owned subsidiary of Macy’s, Inc. (“Macy’s”), the parent company for the Macy’s franchise, dur[...]
BWI II, LP v. SUPERVISOR OF ASSESSMENTS OF ANNE ARUNDEL COUNTY
Tax law — Property tax — Valuation This appeal involves the property tax valuation of the Fast Park facility (the “Property”) located at 1718 West Nursery Road in Anne Arundel County and owned by BWI II Limited Partnership (“BWI LP”). Read the opinion
COMPTROLLER OF MARYLAND v. FC-GEN OPERATIONS INVESTMENTS, LLC
Tax law — Voluntary payment rule — Refunds FC-GEN Operations Investments, LLC (“FC-GEN”) made estimated tax payments in the amount of $601,467 to the Comptroller of Maryland (“Comptroller”) based upon its projected income for the 2012 tax year. FC-GEN determined that it had a taxable loss and, as a result, did not owe income tax […]
TORTILLA WERKS, INC. v. TOWN OF ELKTON
Taxation — Property tax — Manufacturing equipment The Town of Elkton (“Town”), the appellee, is a municipal corporation. The Town assessed taxes on certain manufacturing equipment owned by Tortilla Werks, Inc., the appellant. In the Circuit Court for Cecil County, Tortilla Werks brought a declaratory judgment action against the Town, seeking to have the Town […]
SCOTT A. WEBBER v. COMPTROLLER OF MARYLAND
Tax law — Petition for judicial review — Timeliness On March 13, 2019, the Maryland Tax Court issued a written decision affirming the Comptroller’s assessments of taxes and interest against Scott Webber for his 2013 and 2014 tax returns. On April 15, 2019, thirty-three days after the entry of that order, Mr. Webber filed a […]
ANNE ARUNDEL COUNTY MARYLAND v. PPE CASINO RESORTS MARYLAND, LLC
Tax law — Property tax — Valuation This appeal involves the property tax valuation of the land underneath the Maryland Live! Casino in Anne Arundel County for the 2011–13 and 2014–16 assessment periods. The County’s Supervisor of Assessments grounded his initial assessments on the terms of an agreement styled as a “ground lease,” under which, […]
SCOTT WEBBER v. COMPTROLLER OF MARYLAND
Tax law — Refund claim — Statute of limitations This case principally concerns the statute of limitations for tax-refund claims. In brief, if a taxpayer files a refund claim within three years of the date when the original return was filed, the amount of the refund or credit may not exceed the amount of the […]
MONTGOMERY COUNTY v. CC HOMES ASSOCIATES, LLC
Tax law — Impact tax — Dwelling units In this appeal we are asked by Montgomery County, appellant, to determine whether the Maryland Tax Court properly interpreted the development impact tax exemption provisions of the Montgomery County Tax Code, Sec. 52-41(h) and Sec. 52-54(d), when it determined that a new development “replaced” existing facilities, thereby […]
COMPTROLLER OF MARYLAND v. WILLIAM ATWOOD
Tax law — Sales and use tax — Use in interstate commerce exception The Comptroller of Maryland (“Comptroller”), appellant, appeals the order of the Circuit Court for Anne Arundel County affirming the ruling of the Maryland Tax Court (“Tax Court”), which found that William Atwood, appellee, is not required to pay a sales and use […]
