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LYON v. CAMPBELL

Misc. No. 41, September Term, 1990.

324 Md. 178 (1991)

596 A.2d 1012

JOHN W. LYON, ET AL. v. LARRY A. CAMPBELL, ET AL.

Court of Appeals of Maryland.

October 10, 1991.

Attorney(s) appearing for the Case

Laura P. Masurovsky, Robert S. Litt, Thomas M. Patton, and Williams & Connolly, all on brief, Washington, D.C., for appellants.

Arnold M. Weiner, Thomas J. Zagami, and Hazel & Thomas, P.C., all on brief, Baltimore, for appellees.

Argued before MURPHY, C.J., and ELDRIDGE, RODOWSKY, McAULIFFE, CHASANOW, KARWACKI and ROBERT M. BELL, JJ.

KARWACKI, Judge.

This case comes to us from the United States District Court for the District of Maryland, pursuant to the Uniform Certification of Questions of Law Act, Maryland Code (1989), §§ 12-601 to -609 of the Courts and Judicial Proceedings Article. That court certified the following question for our determination:

"If a corporation fails to pay over to the Comptroller income taxes which have been withheld from its employees, and if the...

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