Brown v. Comptroller of Treasury

BYRNES, Judge.

R. Edwin Brown and Winsome S. Brown, appellants, filed a petition for judicial review in the Circuit Court for Montgomery County of a decision of the Maryland Tax Court affirming a notice of final determination of assessments of additional Maryland income tax entered against them by the Comptroller of the Treasury (“Comptroller”), appellee. The circuit court affirmed the judgment of the tax court. On appeal, the Browns pose one question for review, which we have rephrased:

Did the tax court err in ruling that the Comptroller’s May 6, 1996 final assessment is not barred by the…