Legal Opinion
Lyon v. Campbell
Court of Appeals of Maryland
Decided October 10, 1991No. Misc. No. 41, September Term, 1990PublishedCited by 18 opinions
1Opinion of the Court
KARWACKI, Judge.
This case comes to us from the United States District Court for the District of Maryland, pursuant to the Uniform Certification of Questions of Law Act, Maryland Code (1989), §§ 12-601 to -609 of the Courts and Judicial Proceedings Article. That court certified the following question for our determination:
“If a corporation fails to pay over to the Comptroller income taxes which have been withheld from its employees, and if the Comptroller imposes personal liability for those income taxes upon an officer of the corporation who exercises direct control over its fiscal…
2Cases cited28 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Louis W. Levit, Trustee of V.N. Deprizio Construction Co. v. Ingersoll Rand Financial CorporationCourt of Appeals for the Seventh Circuit · 1989
- Ralph H. Brown v. United States of America, Defendant-Third Party v. Don R. Sibley, Third PartyCourt of Appeals for the Third Circuit · 1979
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
- Alfred M. Sinder, Cross-Appellee v. United States of America, Cross-Appellant, and Angelo Ventrone, Third-PartyCourt of Appeals for the Third Circuit · 1981
23 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Hartford Accident & Indemnity Co. v. Scarlett Harbor Associates Ltd. PartnershipCourt of Special Appeals of Maryland · 1996
- Baker, Watts & Co. v. Miles & StockbridgeCourt of Special Appeals of Maryland · 1993
- Comptroller of Treasury v. Gannett Co.Court of Appeals of Maryland · 1999
- Sherwin-Williams Co. v. Artra Group, Inc.District Court, D. Maryland · 2001
- Comptroller of the Treasury v. KolzigCourt of Appeals of Maryland · 2003
13 more not listed; retrieve them via the Exa API.