Legal Opinion

Comptroller of the Treasury, Income Tax Division v. First United Bank & Trust

Court of Appeals of Maryland

Decided August 30, 1990No. 100, September Term, 1988Published

1Opinion of the Court

320 Md. 352 (1990)

578 A.2d 192

COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION

v.

FIRST UNITED BANK & TRUST AS GUARDIAN FOR THE PROPERTY FOR DALE W. ALEXANDER.

No. 100, September Term, 1988.

Court of Appeals of Maryland.

August 30, 1990.

John K. Barry, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen. and Gerald Langbaum, Asst. Atty. Gen., all on brief), Annapolis, for appellant.

Harry D. Shapiro (Richard G. Solomon, Weinberg and Green, all on brief), Baltimore, for appellee.

Argued before MURPHY, C.J., and ELDRIDGE, COLE, RODOWSKY, McAULIFFE, ADKINS, and BLACKWELL[*], JJ.

ELDRIDGE, Judge.

This…

Also in this document: Dissent.

2Cases cited33 opinions

  1. Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
  2. Morrissey v. CommissionerSupreme Court of the United States · 1935
  3. Burks v. LaskerSupreme Court of the United States · 1979
  4. National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
  5. Hecht v. MalleySupreme Court of the United States · 1924

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