Legal Opinion
Allnutt v. Comptroller of the Treasury
Court of Special Appeals of Maryland
Decided February 7, 1985No. 494, 683, September Term, 1984PublishedCited by 3 opinions
1Opinion of the Court
WILNER, Judge.
“Taxes,” said Justice Holmes, in dissent, “are what we pay for civilized society.” 1 Mr. Fred W. Allnutt, it would seem, does not wish to pay the price.
Allnutt operates a construction and excavation business as a sole proprietor. At some point in 1981, he decided that he was no longer obliged to pay either sales or income taxes to the State of Maryland. The Comptroller of the Treasury came to a rather different conclusion; hence these two appeals.
Appeal No. 494 involves the sales tax. In May, 1982, the Comptroller laid an assessment against Allnutt of $15,324, representing…
2Cases cited31 opinions
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1927
- Shell Oil Co. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1975
- White v. Prince George's CountyCourt of Appeals of Maryland · 1978
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3Cited by3 opinions
- Allnutt v. Associates Leasing, Inc. (In Re Allnutt)United States Bankruptcy Court, D. Maryland · 1998
- Comptroller of the Treasury v. Clise Coal, Inc.Court of Special Appeals of Maryland · 2007
- Groff v. MarylandDistrict Court, D. Maryland · 1986