MacPhail v. Comptroller

This appeal requires us to construe certain provisions of the Maryland Public Information Act (“MPIA” or “Act”), Maryland Code (1984, 2004 RepLVol.), § 10-612 et seq. of the State Government Article (“S.G.”). Appellant, Carol MacPhail, requested under the MPIA that appellee, the Comptroller of Maryland (“Comptroller”), disclose a copy of the Maryland tax return that was filed by her late mother’s estate. The Comptroller denied the request, stating that the MPIA has a mandatory exception to its disclosure policy for those records that other Maryland statutes protect from disclosure. Included…