COMPTROLLER OF TREASURY v. DIEBOLD, INC.

[No. 112, September Term, 1976.]

279 Md. 401 (1977)

369 A.2d 77

COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION v. DIEBOLD, INCORPORATED

Court of Appeals of Maryland.

Decided February 9, 1977.


Attorney(s) appearing for the Case

Gerald Langbaum, Assistant Attorney General, with whom were Francis B. Burch, Attorney General, and Jon F. Oster, Deputy Attorney General, on the brief, for appellant.

E. Stephen Derby, with whom was Victor R. Marsh, Jr., on the brief, for appellee.

The cause was argued before SINGLEY, SMITH, DIGGES, LEVINE, ELDRIDGE and ORTH, JJ., and ROBERT F. SWEENEY, Chief Judge of the District Court of Maryland, specially assigned.


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

In this appeal, Comptroller of the Treasury, Income Tax Division (the Comptroller) urges us to reverse an order of the Circuit Court for Baltimore County which had in turn affirmed an order of the Maryland Tax Court. The appellee, Diebold, Incorporated (Diebold), has filed a cross appeal contending that both the Tax Court and the circuit court erred in holding that a portion of its claimed tax refund was barred by limitations...

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