Legal Opinion
Comptroller of the Treasury v. Clise Coal, Inc.
Court of Special Appeals of Maryland
Decided April 5, 2007No. 654, September Term, 2006PublishedCited by 7 opinions
1Opinion of the Court
EYLER, JAMES R., J.
The Comptroller of the Treasury, appellant/cross-appellee (“appellant”), appeals from an order of the Circuit Court for Allegany County, reducing a motor fuel tax assessment against Clise Coal Co., Inc., appellee/cross-appellant (“appellee”), from $9,036.28 to $5,491.90. The circuit court reasoned that a portion of the assessment, affirmed by the Maryland Tax Court, was not supported by substantial evidence.
On appeal, appellant contends that it was not required to introduce affirmative evidence in support of its assessment because it could rely on a presumption of…
2Cases cited15 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Board of Physician Quality Assurance v. BanksCourt of Appeals of Maryland · 1999
- State Insurance Commissioner v. National Bureau of Casualty UnderwritersCourt of Appeals of Maryland · 1967
- Maryland Aviation Administration v. NolandCourt of Appeals of Maryland · 2005
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
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3Cited by7 opinions
- Comptroller of Treasury v. Johns Hopkins UniversityCourt of Special Appeals of Maryland · 2009
- Classics Chicago, Inc. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 2010
- Bert v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 2013
- Comptroller of the Treasury v. JalaliCourt of Special Appeals of Maryland · 2018
- Martin v. Allegany County Board of EducationCourt of Special Appeals of Maryland · 2013
2 more not listed; retrieve them via the Exa API.