Comptroller of Treasury v. House

WEANT, Judge.

The Circuit Court for Baltimore City has reversed an order of the Maryland Tax Court affirming a tax assessment entered by the Comptroller of the Treasury, Income *562Tax Division (appellant) against Homer C. House, M.D. (appellee). This appeal presents three questions for our consideration.

I. Did the Circuit Court err, as a matter of law, in concluding that Dr. House was not an officer of PASI?

II. Did the Circuit Court apply an erroneous standard of review by substituting its judgment for that of the Tax Court on the factual question of whether or not Dr. House exercised direct…