Scott v. Comptroller of Treasury

CATHELL, Judge.

Appellant, Dolores E. Scott, appearing before this Court pro se, appeals from the judgment of the Circuit Court for Baltimore County, which affirmed the judgment of the Maryland Tax Court. The Tax Court had previously affirmed an assessment that the Comptroller of the Treasury, Income Tax *218Division, appellee, imposed upon appellant. The question, as rephrased by appellee and by us, is:

Is Appellant exempt from state income tax?1

FACTS

Appellant failed to file a Maryland state income tax return for the 1991 tax year. Appellee assessed her the sum of $1,509.08 inclusive of tax,…