Legal Opinion
State Department of Assessments & Taxation v. Glick
Court of Special Appeals of Maryland
Decided November 10, 1980No. 143, September Term, 1980PublishedCited by 12 opinions
1Opinion of the CourtMacDANiEL, J.
In this appeal we are asked to construe the definition of "gross income” which appears in the Real Property Tax Credit Act (the so-called "circuit-breaker” credit) codified in Article 81, § 12F-1 of the Annotated Code of Maryland. Specifically, appellant, the State Department of Assessments and Taxation, asks us to decide whether the return of monies, formerly withheld from a federal employee’s earnings and currently repaid as pension benefits constitutes "gross income” within the meaning of the Act.
The facts are not in dispute. Philip M. Glick and his wife Rose, appellees, live at their home…
2Cases cited19 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- State v. FabritzCourt of Appeals of Maryland · 1975
- Height v. StateCourt of Appeals of Maryland · 1961
- Snowden v. Mayor & CC of BaltimoreCourt of Appeals of Maryland · 1961
- Sanza v. Maryland State Board of CensorsCourt of Appeals of Maryland · 1967
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3Cited by12 opinions
- Comptroller of the Treasury v. Chesapeake Corp. of VirginiaCourt of Special Appeals of Maryland · 1983
- Comptroller of Treasury v. Ramsay, Scarlett & Co.Court of Special Appeals of Maryland · 1984
- State Department of Assessments & Taxation v. BelcherCourt of Appeals of Maryland · 1989
- Bennett v. State Department of Assessments & TaxationCourt of Special Appeals of Maryland · 2001
- DEP'T. OF ASSESS. & TAX. v. BelcherCourt of Appeals of Maryland · 1989
7 more not listed; retrieve them via the Exa API.