Justia Maryland Supreme Court Opinion Summaries

At issue in this appeal was whether the Maryland Credit Services Businesses Act (CSBA) applies to a tax preparer who receives payment from a lending bank for facilitating a consumer's obtention of a refund anticipation loan (RAL) where the tax preparer receives no direct payment from the consumer for this service. In this case, the circuit court dismissed Consumer's CSBA claim for failure to state a claim, concluding that the General Assembly enacted the CSBA to regulate credit repair agencies and not RAL facilitators. The court of special appeals affirmed. The Supreme Court affirmed, holding (1) the plain language of the CSBA most logically is understood as reflecting the legislative intent that the "payment of money or other valuable consideration" in return for credit services flow directly from the consumer to the credit service business; and (2) therefore, under the CSBA, Tax Preparer in this case was not a "credit services business" nor a "consumer"; and (3) accordingly, the CSBA did not apply in this case. View "Gomez v. Jackson Hewitt, Inc." on Justia Law

Appellants, a power plant limited partnership and a power plant, leased from the City of Baltimore two adjoining pieces of real estate. After the properties were valued by the City's supervisor of assessments, Appellants challenged the valuations. The property tax assessment appeals board and tax court affirmed. In both cases, Appellant introduced appraisals and testimony that valued the properties at a lower figure based in part on the existence of ground leases owned by the City. The leases, however, were not introduced into evidence during the proceedings. The circuit court affirmed the valuation. The Court of Appeals affirmed, holding that the tax court did not err in its decision to disregard the effect of the ground leases because Appellants did not establish that the leases in issue restricted its use of the properties. View "Cordish Power Plant Ltd. P'ship v. Supervisor of Assessment" on Justia Law

After the IRS concluded its audit of the Baltimore Orioles Limited Partnership's tax returns for years 1993-1999 and adjusted various partnership items, the personal income tax liability of Wanda King, one of the limited partners, was lessened and she became eligible for a state tax refund totaling $173,364. King filed a claim for refund, but the Comptroller of the Treasury denied it, stating that the refund claim was not timely filed because the IRS's final report regarding adjustments to King's personal tax liability had been issued more than a year before King filed her refund. On appeal, the Maryland tax court ruled in favor of the Comptroller. The circuit court reversed the tax court, and the court of special appeals reversed. The Supreme Court affirmed the court of special appeals, holding (1) the statute of limitations applicable to King's refund claim began to run when the IRS issued to her certain forms on January 3, 2006, and accordingly, King's refund claim had to have been filed within one year of that date; and (2) thus, King's submission on February 2, 2007 was untimely. View "King v. Comptroller" on Justia Law

Petitioner, trustee of two trusts owning several hundred ground rent leases, failed to register the trusts' ground leases with the State Department of Assessments and Taxation (SDAT) as required by the state's Ground Rent Registry Statute. Petitioner instead filed an action requesting a declaratory judgment that the Statute was unconstitutional and an injunction prohibiting the SDAT from issuing extinguishment certificates regarding the trusts' ground leases as required by the Statute. The circuit court granted summary judgment in favor of SDAT and issued a declaratory judgment stating that the Statute was constitutional. The Court of Appeals reversed, holding (1) the extinguishment and transfer provisions of the Statute were unconstitutional under Maryland's Declaration of Rights and Constitution; and (2) the registration requirements were constitutional under federal and Maryland constitutional principles. Remanded. View "Muskin v. State Dep't of Assessments & Taxation" on Justia Law

Petitioners were nonresidents who neither lived nor worked in Maryland but had a source of income in the State. In 2005, the Comptroller of the Treasury issued a notice of assessment against Petitioners' 2004 joint Maryland nonresident income tax returns for failure to pay the Special Nonresident Tax (SNRT). The assessment included the amount owed for the SNRT and interest. Petitioners challenged, on federal and state constitutional grounds, the State's authority to impose the SNRT. The tax court (1) declared the SNRT to be constitutional, and (2) denied Petitioners' request to abate the accrued interest, reasoning that the court lacked the authority to do so. The circuit court affirmed as to the constitutionality of the tax but determined that the tax court could abate the interest assessment. The court of special appeals affirmed. The Court of Appeals affirmed, holding (1) the SNRT does not violate the Commerce Clause, the Equal Protection Clause, or the Privileged and Immunities Clause of the U.S. Constitution; (2) the SNRT does not violate Maryland's equal protection doctrine; and (3) the tax court's power of review extends to the abatement of interest assessments. Remanded to consider whether Petitioners were entitled to the abatement of interest. View "Frey v. Comptroller of the Treasury" on Justia Law

The county planning board approved a detailed site plan for a parcel of commercial property in Prince George's County. The county district council elected to review the planning board's approval, after which several individuals, including petitioners Rishi Gosain and Abid Chaudhry, filed with the district council an appeal of the planning board's approval. The district council ultimately affirmed the planning board's decision, and petitioners filed a petition for judicial review of the final decision by the district council in the circuit court. The circuit court entered an order dismissing the petition, finding the petitioners lacked standing to bring the action. The court of special appeals affirmed. The Supreme Court affirmed but for different reasons than the lower courts. At issue was the meaning of the phrase "any person or taxpayer in Prince George's County" under Md. Ann. Code art. 28, 8-106(e), which authorizes appeals of final district council decisions. The Court found the petitioners lacked standing to bring the action because they neither resided or had a property interest in a residence in the county, nor owned or leased real property in the county, nor paid property taxes to the county. View "Gosain v. County Council of Prince George's County" on Justia Law