Legal Opinion
Groff v. Maryland
District Court, D. Maryland
Decided July 2, 1986No. Civ. No. K-84-3613PublishedCited by 1 opinion
1Opinion of the Court
FRANK A. KAUFMAN, Senior District Judge.
This case involves a dispute between a taxpayer1 and the Income Tax Division of the Comptroller of the Treasury of the State of Maryland in connection with a Maryland income tax assessment for the year 1981. The underlying dispute involved is whether or not plaintiff was domiciled in the State of Maryland in 1981 and thus liable for Maryland state income tax as a “resident.” See Md.Ann.Code art. 81, §§ 279(i) and 288(a) (1980). Plaintiff contests the assessment itself and complains of various due process violations arising out of the assessment,…
2Cases cited31 opinions
- Adams v. BainCourt of Appeals for the Fourth Circuit · 1982
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
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3Cited by1 opinion
- Kuypers v. Comptroller of the Treasury of MarylandDistrict Court, D. Maryland · 2001