Legal Opinion
Comptroller of the Treasury, Income Tax Division v. Diebold, Inc.
Court of Appeals of Maryland
Decided February 9, 1977No. [No. 112, September Term, 1976.]PublishedCited by 49 opinions
1Opinion of the CourtSingley, J.
In this appeal, Comptroller of the Treasury, Income Tax Division (the Comptroller) urges us to reverse an order of the Circuit Court for Baltimore County which had in turn affirmed an order of the Maryland Tax Court. The appellee, Diebold, Incorporated (Diebold), has filed a cross appeal contending that both the Tax Court and the circuit court erred in holding that a portion of its claimed tax refund was barred by limitations. The Comptroller has moved to dismiss the cross appeal on the ground that no appeal will lie from an order of the Comptroller dismissing, as barred by limitations, a…
2Cases cited9 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Shell Oil Co. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1975
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
4 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- Comptroller of Treasury v. World Book Childcraft International, Inc.Court of Special Appeals of Maryland · 1986
- Supervisor of Assessments v. Southgate HarborCourt of Appeals of Maryland · 1977
44 more not listed; retrieve them via the Exa API.