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Legal Opinion

Liquor Dealers Credit Control, Inc. v. Comptroller of the Treasury

Court of Appeals of Maryland

Decided March 9, 1966No. [No. 188, September Term, 1965.]PublishedCited by 14 opinions

1Opinion of the CourtHorney, J.

Barnes, J., dissents. Dissenting opinion at page 662, infra.

The question presented on this appeal is whether the filing of a notice of lien for sales taxes has the force and effect of a lien of judgment against the personal property of the tax debtor absent a prior levy thereon under a writ of execution issued by the tax creditor.

The appellee (Comptroller of the Treasury of the State of Maryland) filed a lien for sales taxes with the clerk of the Superior Court of Baltimore City on January 15, 1960, against Allen Dagurt, trading as Pearl Cafe and Restaurant, in the *658aggregate sum of $1112.74.…

2Cases cited9 opinions

  1. Smith v. HiginbothomCourt of Appeals of Maryland · 1946
  2. Height v. StateCourt of Appeals of Maryland · 1961
  3. Jordan v. ReynoldsCourt of Appeals of Maryland · 1907
  4. Caltrider v. CaplesCourt of Appeals of Maryland · 1931
  5. Lee v. KeechCourt of Appeals of Maryland · 1926

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3Cited by14 opinions

  1. Farmers & Merchants National Bank v. SchlossbergCourt of Appeals of Maryland · 1986
  2. Swarthmore Co. v. KaestnerCourt of Appeals of Maryland · 1971
  3. Hoffman v. Internal Revenue Service (In Re Hoffman)United States Bankruptcy Court, D. Maryland · 1983
  4. Mayor of Baltimore v. United Five & Ten Cent Stores, Inc.Court of Appeals of Maryland · 1968
  5. State v. LloydCourt of Special Appeals of Maryland · 1981

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