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BROWN v. P.G. COUNTY

No. 515, Sept. Term, 1996.

689 A.2d 1245 (1997)

114 Md. App. 242

Sidney J. BROWN v. PRINCE GEORGE'S COUNTY, Maryland.

Court of Special Appeals of Maryland.

February 27, 1997.

Attorney(s) appearing for the Case

Robert B. Ostrom (Goldstein & Baron, Chartered on the brief), College Park, for Appellant.

J. Michael Dougherty, Jr., Associate County Attorney (Barbara L. Holtz, Acting County Attorney, on the brief), Upper Marlboro, for Appellee.

Argued before MURPHY, C.J., and CATHELL and HOLLANDER, JJ.

MURPHY, Chief Judge.

This appeal from the Circuit Court for Prince George's County presents the following question for our review:

Was the denial of a claim for refund of county transfer taxes in error where there was a failure of the consideration for which transfer taxes were collected?

We answer that question in the affirmative and therefore reverse the judgment of the circuit court.

FACTS

This appeal stems from a rather complex...

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