OSBORNE v. COMPTROLLER OF TREASURY

No. 1140, September Term, 1985.

67 Md. App. 555 (1986)

508 A.2d 538

WINTON B. OSBORNE v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

May 14, 1986.


Attorney(s) appearing for the Case

Robert F. Kahoe, Jr., Bel Air, for appellant.

Linda Koerber Boyd, Asst. Atty. Gen. (Stephen H. Sachs, Atty. Gen. and Deborah B. Bacharach, Asst. Atty. Gen., on the brief), Baltimore, for appellee.

Argued before WILNER, ADKINS and ROSALYN B. BELL, JJ.


WILNER, Judge.

For nearly eight years, the Comptroller of the Treasury has been trying to recover retail sales taxes that he claims should have been paid by a now-defunct sole proprietorship that was owned and operated by appellant Winton B. Osborne. We shall declare his effort at an end; we believe that the Comptroller is barred by the four-year statute of limitations set forth in Md. Code Ann. art. 81, § 342(a) from maintaining any action against Mr. Osborne...

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