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COMPTROLLER OF TREASURY v. HOUSE

No. 1522, September Term, 1985.

68 Md. App. 560 (1986)

514 A.2d 496

COMPTROLLER OF THE TREASURY v. HOMER C. HOUSE.

Court of Special Appeals of Maryland.

September 8, 1986.

Attorney(s) appearing for the Case

Gerald Langbaum, Asst. Atty. Gen., Annapolis (Stephen H. Sachs, Atty. Gen., Baltimore, and John K. Barry, Asst. Atty. Gen., Annapolis, on brief), for appellant.

Nathan Braverman (Marvin J. Garbis and Melnicove, Kaufman, Weiner, Smouse & Garbis, on brief), Baltimore, for appellee.

Before WEANT and BISHOP, JJ., and GETTY, JAMES S., Retired (specially assigned), J.

WEANT, Judge.

The Circuit Court for Baltimore City has reversed an order of the Maryland Tax Court affirming a tax assessment entered by the Comptroller of the Treasury, Income Tax Division (appellant) against Homer C. House, M.D. (appellee). This appeal presents three questions for our consideration.

I. Did the Circuit Court err, as a matter of law, in concluding that Dr. House was not an officer of PASI? II. Did the Circuit Court apply an erroneous...

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