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NEW PARKMAN HOUSING LTD. v. STATE DEP'T OF ASSESSMENTS & TAXATION

No. 267, September Term, 1993.

98 Md. App. 431 (1993)

633 A.2d 495

THE NEW PARKMAN HOUSING LIMITED PARTNERSHIP v. STATE DEPARTMENT OF ASSESSMENTS & TAXATION.

Court of Special Appeals of Maryland.

December 3, 1993.

Attorney(s) appearing for the Case

John Henry Lewin, Jr. (Venable, Baetier and Howard, on the brief), Baltimore, for appellant.

Jeffrey G. Comen, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen. and David M. Lyon, Asst. Atty. Gen., on the brief), Baltimore, for appellee.

Argued before GARRITY, WENNER and MOTZ, JJ.

WENNER, Judge.

Under Maryland law, the transfer of real property from a corporation to an original stockholder on the dissolution of the corporation is exempt from recordation and transfer taxes. Appellant, The New Parkman Housing Limited Partnership (New Parkman), has appealed from a judgment of the Circuit Court for Baltimore City affirming the decision of the Tax Court. The Tax Court had affirmed appellee's assessment of recordation and transfer taxes on property...

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