Comptroller of the Treasury v. MacHiz

This case teaches three lessons: 1) former tax collectors do not like to pay income taxes any more than other taxpayers; 2) there is wisdom in not representing yourself in tax disputes; and 3) that the findings of fact made by the Maryland Tax Court are binding on a circuit court if those findings are “supported by substantial evidence.” Md. Code Ann. art. 81, § 229 (o).

The record before us shows that the appellee, Irving Machiz, a former district director for the Internal Revenue Service, and later a paid consultant to the appellant, the Comptroller of the Treasury for the State of Maryland,…