COMPTROLLER OF TREASURY v. CHESAPEAKE CORP. OF VIRGINIA

No. 434, September Term, 1982.

54 Md. App. 208 (1983)

458 A.2d 459

COMPTROLLER OF THE TREASURY v. THE CHESAPEAKE CORPORATION OF VIRGINIA.

Court of Special Appeals of Maryland.

Decided April 8, 1983.


Attorney(s) appearing for the Case

Gerald Langbaum, Assistant Attorney General, with whom were Stephen H. Sachs, Attorney General, and John K. Barry, Assistant Attorney General, on the brief, for appellant.

E. Stephen Derby, with whom were Karen L. Myers Zauner and Piper & Marbury on the brief, for appellee.

The cause was argued before MOYLAN and MASON, JJ., and BASIL A. THOMAS, Associate Judge of the Eighth Judicial Circuit, specially assigned.


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

In 1977, the Comptroller of the Treasury, Income Tax Division (Comptroller), assessed a deficiency against the Chesapeake Corporation of Virginia (Chesapeake) for three tax years in question. Chesapeake appealed to the Maryland Tax Court. The Tax Court concluded that the Comptroller was in error and vacated the assessment. After an appeal to the Baltimore City Court (Levin, J.), an order affirming the Tax Court's decision...

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