O'DONNELL v. COMPTROLLER OF TREASURY

[No. 219, September Term, 1972.]

268 Md. 412 (1973)

302 A.2d 42

O'DONNELL ET UX. v. COMPTROLLER OF THE TREASURY OF THE STATE OF MARYLAND

Court of Appeals of Maryland.

Decided March 27, 1973.


Attorney(s) appearing for the Case

Michael L. Schwartz for appellants.

Jon F. Oster, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before MURPHY, C.J., and BARNES, McWILLIAMS, SMITH, DIGGES and LEVINE, JJ.


SMITH, J., delivered the opinion of the Court.

We here find ourselves concerned with what quite obviously is a matter of principle since the amount of taxes involved including interest and penalty was but $44.62 when the matter was determined by the Maryland Tax Court.

The question presented is whether a Maryland lawyer who gives up his private practice to accept appointment to a judicial office is permitted to deduct in the computation of his taxable income...

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