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ALLNUT v. COMPTROLLER OF TREASURY

No. 243, September Term, 1988.

77 Md. App. 424 (1988)

550 A.2d 728

FRED W. ALLNUT, SR., ET AL., v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

Certiorari Denied March 8, 1989.

Attorney(s) appearing for the Case

Lowell H. Becraft, Jr., Huntsville, Ala. (James L. Mayer, Ellicott City, on the brief), for appellants.

John K. Barry, Asst. Atty. Gen., Annapolis (J. Joseph Curran, Atty. Gen., Baltimore, and Gerald Langbaum, Asst. Atty. Gen., Annapolis, on the brief), for appellee.

Argued before BISHOP, KARWACKI and FISCHER, JJ.

BISHOP, Judge.

Appellants, Fred W. Allnut, Sr. and Fred W. Allnut, Jr. (Allnuts) appeal from a judgment entered in the Circuit Court for Howard County, (Sybert J.) dismissing their complaint for failure to state a claim for which relief could be granted.

ISSUE

Although appellants raise several issues, we will address only one of them in resolving this case, i.e., whether the validity of the Maryland personal income tax depends upon either the constitutionality...

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