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FOX v. COMPTROLLER

No. 1090, Sept. Term, 1998.

728 A.2d 776 (1999)

126 Md. App. 279

Stephen T. FOX v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

April 29, 1999.

Attorney(s) appearing for the Case

Stuart Levine, Baltimore, for appellant.

Renee Nacrelli, Asst. Attorney General (J. Joseph Curran, Jr., Attorney General, and Deborah B. Bacharach, Asst. Attorney General, on the brief), Baltimore, for appellee.

Argued before MOYLAN, THIEME and BYRNES, JJ.

THIEME, Judge.

This is an appeal from the decision of the Circuit Court for Baltimore City affirming the Maryland Tax Court's determination that Stephen T. Fox (Fox) is liable, as an officer of The Baby Shop, Inc., t/a Crib N' Cradle (the Corporation), for $58,510.23 in unremitted sales and use taxes that were collected by the Corporation, plus penalties and interest. The Comptroller of the Treasury (the Comptroller) levied...

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