Legal Opinion

Lomax v. Comptroller of the Treasury

Court of Appeals of Maryland

Decided August 19, 1991No. 93, September Term, 1990PublishedCited by 11 opinions

1Opinion of the Court

CHASANOW, Judge.

Mary L. Lomax is a retired Maryland state school teacher who receives benefits from her state retirement pension. On August 18, 1987, the Comptroller of the Treasury, Income Tax Division (Comptroller) had a judgment and tax lien entered against Lomax for unpaid income tax for the tax years 1985-86. On March 13, 1989, in an attempt to satisfy this judgment against Lomax, the Comptroller filed with the Clerk of the Circuit Court for Baltimore County a request for writ of garnishment to be served on the Maryland State Retirement and Pension Systems (the garnishee). The writ was…

2Cases cited19 opinions

  1. United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
  2. Kaczorowski v. Mayor of BaltimoreCourt of Appeals of Maryland · 1987
  3. United States v. Munsey Trust Co.Supreme Court of the United States · 1947
  4. Tucker v. Fireman's Fund InsuranceCourt of Appeals of Maryland · 1986
  5. Gratiot v. United StatesSupreme Court of the United States · 1841

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3Cited by11 opinions

  1. Benson v. StateCourt of Appeals of Maryland · 2005
  2. Holmes v. Maryland Reclamation Associates, Inc.Court of Special Appeals of Maryland · 1992
  3. In Re MuellerUnited States Bankruptcy Court, D. Maryland · 2000
  4. Milliman, Inc. v. Maryland State Retirement & Pension SystemCourt of Appeals of Maryland · 2011
  5. Comptroller of the Treasury v. Washington Restaurant Group, Inc.Court of Appeals of Maryland · 1995

6 more not listed; retrieve them via the Exa API.

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