Kim v. Comptroller of Treasury
Court of Appeals of Maryland
1Opinion of the Court
ELDRIDGE, Judge.
In this case we review a decision by the Circuit Court for Anne Arundel County dismissing as premature a petition for judicial review of an order of the Maryland Tax Court. We shall reverse.
I
The pertinent facts are relatively uncomplicated. James Kim owned and operated a tavern on Fort Smallwood Road in Anne Arundel County and held an alcoholic beverage license for the property. As a result of financial losses incurred by the tavern, Kim decided to sell the business to The Red Rib, Ltd., and the real estate to G. Glenn Schiller. Because Schiller was a non-resident of Anne…
2Cases cited38 opinions
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- Lewis v. DiethornSupreme Court of the United States · 1990
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