Legal Opinion

Reiling v. Comptroller

Court of Appeals of Maryland

Decided October 1, 1984No. [No. 84, October Term, 1952.]PublishedCited by 23 opinions

1Opinion of the CourtHenderson, J.

This appeal is from a decree of the Circuit Court for Anne Arundel County, in equity, sustaining a demurrer to and dismissing a bill of complaint. The bill alleged that the appellant was an attorney admitted to practice in the State Of Illinois but employed by the Bureau of Internal Revenue in Washington. During the years 1944 and 1945, he was so employed but maintained his citizenship and domicile in Illinois, although he resided and owned a dwelling in Chevy Chase, Maryland. In 1949 the Comptroller of the State of Maryland sent him a notice of estimated assessment of Maryland income tax,…

2Cases cited11 opinions

  1. Commissioners of Cambridge v. Eastern Shore Public Service Co.Court of Appeals of Maryland · 1949
  2. Kracke v. WeinbergCourt of Appeals of Maryland · 1998
  3. Schneider v. PullenCourt of Appeals of Maryland · 1951
  4. Wasena Housing Corp. v. LevayCourt of Appeals of Maryland · 1947
  5. Kahl v. Consolidated Gas, Electric Light & Power Co.Court of Appeals of Maryland · 1948

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3Cited by23 opinions

  1. White v. Prince George's CountyCourt of Appeals of Maryland · 1978
  2. Pressman v. State Tax CommissionCourt of Appeals of Maryland · 1985
  3. Maryland-National Capital Park & Planning Commission v. Washington National ArenaCourt of Appeals of Maryland · 1978
  4. Insurance Commissioner v. Equitable Life Assurance Society of the United StatesCourt of Appeals of Maryland · 1995
  5. Tanner v. McKeldinCourt of Appeals of Maryland · 1953

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

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