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Taxation Law

Sep 25, 2023

JOHN A. GALBREATH v. STATE OF MD DEPT OF BUDGET AND MANAGEMENT, CENTRAL COLLECTION UNIT

Taxation law — Tax refund intercept — Mootness Appellant, John A. Galbreath, filed a complaint in the Circuit Court for Baltimore County, seeking a declaratory judgment that a letter sent by the State of Maryland Department of Budget & Management, Central Collection Unit (“CCU”), appellee, constituted a notice of intent to intercept his tax refund […]

Mar 24, 2023

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

Mar 16, 2023

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

Nov 11, 2022

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 […]

Sep 6, 2022

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[...]

Feb 14, 2022

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

Feb 14, 2022

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 […]

Jan 31, 2022

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 […]

Nov 12, 2021

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 […]

Nov 5, 2021

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, […]

Sep 29, 2021

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 […]

Jul 19, 2021

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 […]

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