Cosgrove v. Comptroller of Md.

Kenneth E. Cosgrove, et al. v. Comptroller of Maryland, No. 1030, September Term 2023. Opinion by Getty, Joseph M., J. HEADNOTES: TAX-GENERAL – MARYLAND TAX COURT – JURISDICTION The Maryland Tax Court is an administrative agency with quasi-judicial functions. Tax Court procedures are similar to the procedures in an Article IV court of general jurisdiction, but the Tax Court is not a court of general jurisdiction and cannot exercise judicial functions. The Tax Court may only exercise the powers which have been granted to it by the legislature and may not expand its own jurisdiction. These…