COMPTROLLER v. JALALI

No. 1671, Sept. Term, 2016.

178 A.3d 542 (2018)

235 Md. App. 369

COMPTROLLER OF the TREASURY v. Wais JALALI, et al.

Court of Special Appeals of Maryland.

January 31, 2018.


Attorney(s) appearing for the Case

Argued by: Schonette J. Walker ( Brian E. Frosh , Atty. Gen., on the brief), Annapolis, MD, for Appellant.

Argued by: Adam L. Van Grack ( Robb A. Longman , Theodore B. Kiviat , Longman & Van Grack, LLC, on the brief), Bethesda, MD, for Appellee.

Panel: Meredith, Shaw Geter, James A. Kenney, III, Senior Judge, Specially Assigned, JJ.


This case concerns monetary advances made by a taxpayer to businesses that he owned or in which he had an ownership interest. Appellees, Wais Jalali and Mena Jalali ("the Jalalis"), claimed that the advances were bona fide loans that were not repaid, and sought to deduct them as unreimbursed business bad debts. The Comptroller of the...

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