Bert v. Comptroller of the Treasury

This is a tax protestor case.1 In his appeal from the judgment of the Circuit Court for Howard County (McCrone, *248J.), Colvin I. Bert, appellant, seeks further judicial review of the decision of the Maryland Tax Court.2 The circuit court affirmed the decision of the Tax Court, which in turn had upheld tax assessments and penalties regarding the income tax years of 1999, 2000, 2001, 2002 and 2004. Appellant, aggrieved by the decision of that court, seeks our review of a host of issues.3 Recast to facilitate and clarify appellate review, the pertinent issues on appeal are as follows:

*2491. Whether the…