Legal Opinion
Frey v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided September 29, 2011No. 62, September Term, 2009PublishedCited by 74 opinions
1Opinion of the CourtBarbera, J.
In this case we consider the State’s authority to impose a certain tax known as the “Special Nonresident Tax” (“SNRT”) upon nonresidents who neither live nor work in Maryland but have a source of income in the State. Petitioners David S. and Judith W. Antzis, Timothy A. and Mary S. Frey, and Rudolph Garcia and Randi E. Pastor-Garcia reside in Pennsylvania but pay Maryland State income taxes on the income earned by each husband as a partner in Saul Ewing, LLP (“the firm”), a multi-state law firm with offices in Maryland, Pennsylvania, Delaware, Washington, D.C., New York, and New Jersey. In…
2Cases cited88 opinions
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- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- McGowan v. MarylandSupreme Court of the United States · 1961
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
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3Cited by74 opinions
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