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HICKEY v. COMPTROLLER OF TREASURY

No. 1202, September Term, 1991.

92 Md. App. 1 (1992)

606 A.2d 282

ROBERT J. HICKEY, ET UX. v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

Certiorari Denied September 15, 1992.

Attorney(s) appearing for the Case

Robert J. Hickey (Eleanor L. Hickey, on the brief), Bethesda, for appellants.

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

Argued before MOYLAN, ALPERT and MOTZ, JJ.

MOYLAN, Judge.

The appellants, Robert J. and Eleanor L. Hickey, appeal a judgment of the Circuit Court for Montgomery County (Ferretti, J. presiding), affirming an Order of the Maryland Tax Court. The Tax Court's Order denied the appellants' claim for interest on Maryland income tax refunds. The appellants raise three contentions:

1) That the Maryland Tax Court improperly denied interest on the tax refund since April 14, 1980; 2) That the Maryland...

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