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FRIENDSHIP HEIGHTS VILLAGE COUNCIL v. FINANCE DIR.

No. 1625, September Term, 1986.

72 Md. App. 261 (1987)

528 A.2d 520

FRIENDSHIP HEIGHTS VILLAGE COUNCIL, ET AL. v. DIRECTOR OF FINANCE FOR MONTGOMERY COUNTY, MARYLAND.

Court of Special Appeals of Maryland.

Certiorari Denied December 28, 1987.

Attorney(s) appearing for the Case

Edward L. Genn (Gilbert J. Genn, on the brief), Rockville, for appellant/appellee, Friendship Heights.

John B. Walsh, Jr. (John F. McCabe, Jr., on the brief), Rockville, for appellant/appellee, Edwards Family Ltd. Partnership.

Paul A. McGuckian, Co. Atty., and H. Christopher Malone, Sr. Asst. Co. Atty. for appellee, Director of Finance for Montgomery County, Md.

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

BLOOM, Judge.

This tax case reaches us in a somewhat unusual posture. The judgment appealed from is a decision of the Circuit Court for Montgomery County, which affirmed in part and reversed in part an order of the Maryland Tax Court. Friendship Heights Village Council and the villages of Friendship Heights and The Hills, which did not pay, levy or collect any taxes and therefore, according to the Tax Court, were not even parties to the proceeding before it, appeal...

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