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CARBOND, INC. v. COMPTROLLER

No. 2767 September Term, 2018.

233 A.3d 221 (2020)

247 Md. App. 79

CARBOND, INC., et al. v. COMPTROLLER OF the TREASURY.

Court of Special Appeals of Maryland.

July 29, 2020.

Attorney(s) appearing for the Case

Argued by: David J. Polashuk ( Bruce L. Mann , Levy, Mann, Caplan, Hermann & Polashuk, LLP, Owings Mills, MD) William Murphy, Jr. (The Murphy Firm, Baltimore, MD), on the brief for Appellant.

Argued by: Benjamin M. Grossman ( Brian E. Frosh , Atty. Gen., on the brief) Baltimore, MD for Appellee.

Friedman, Shaw Geter, Robert A. Zarnoch (Senior Judge, Specially Assigned), JJ.

Appellants Carbond, Inc.; Carroll Bond, III; and August Papa (collectively, "Carbond")1 were assessed by the Comptroller of the Treasury (the "Comptroller") for millions of dollars that Carbond failed to pay in Admissions and Amusement Taxes (the "A & A Tax"...

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