Legal Opinion
Comptroller of Treasury v. Gore Enterprise Holdings, Inc.
Court of Special Appeals of Maryland
Decided January 24, 2013No. Nos. 1696, 1697PublishedCited by 1 opinion
1Opinion of the CourtMatricciani, J.
On November 9, 2010, the Maryland Tax Court1 upheld a tax assessment against Gore Enterprise Holdings, Inc., in the amount of $10,013,428 plus interest, but the Tax Court abated penalties of $2,503,360. The Tax Court simultaneously upheld an assessment against Future Value, Inc., of $1,254,321 plus interest, while abating $313,581 in penalties. Both parties appealed to the Circuit Court for Cecil County, where the cases were consolidated. The circuit court reversed the Tax Court’s assessments on September 30, 2011, and the Comptroller timely appealed on October 6, 2011.
Questions Presented
The…
2Cases cited15 opinions
- College Savings Bank v. Florida Prepaid Postsecondary Education Expense BoardSupreme Court of the United States · 1999
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Guth v. Loft, Inc.Supreme Court of Delaware · 1939
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- North American Catholic Educational Programming Foundation, Inc. v. GheewallaSupreme Court of Delaware · 2007
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gore Enterprise Holdings, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 2014