Maryland v. Antonelli Creditors' Liquidating Trust
Court of Appeals for the Fourth Circuit
1Opinion of the Court
Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which LUTTIG and Judge MICHAEL joined.
OPINION
NIEMEYER, Circuit Judge:
The State of Maryland and two of its counties, Montgomery County and Baltimore County, (collectively, “Taxing Authorities”) brought suit in state court to recover “in excess of $95,000” in state and county transfer and recordation taxes. The Taxing Authorities sued the Antonelli Creditors’ Liquidating Trust (“Liquidating Trust”) as transferor of three parcels of real property, as well as the three purchasers of those parcels. They also sued for transfer and…
2Cases cited20 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Mt. Healthy City School District Board of Education v. DoyleSupreme Court of the United States · 1977
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Ford Motor Co. v. Department of TreasurySupreme Court of the United States · 1945
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- State of Texas v. WalkerCourt of Appeals for the Third Circuit · 1998
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