Frey v. Comptroller of the Treasury
| Docket Number | 62/09 |
| Decision Date | 29 September 2011 |
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial
143 cases
-
A+ Gov't Solutions, LLC v. Comptroller of Md.
...interpretation of the statutes that the agency administers and the regulations promulgated for that purpose." Frey v. Comptroller of Treasury , 422 Md. 111, 138, 29 A.3d 475 (2011). We give no deference to the Tax Court's legal conclusions when they are "necessarily premised upon the ‘appli......
-
Doe v. Dep't of Pub. Safety & Corr. Servs.
...protected by departing from the United States Supreme Court's analysis of the parallel federal right. See Frey v. Comptroller of the Treasury, 422 Md. 111, 177, 29 A.3d 475, 513 (2011) (“[E]ven though we have already determined that the [challenged tax] does not violate the Equal Protection......
-
Md. State Comptroller of the Treasury v. Wynne
...review of its analysis turns on a question of constitutional law, we do not defer to the agency's determination. Frey v. Comptroller, 422 Md. 111, 138, 29 A.3d 475 (2011).The Dormant Commerce Clause The Wynnes do not contest the State's authority to tax their income, wherever earned, under ......
-
Waterkeeper Alliance, Inc. v. Md. Dep't of Agric.
...484 (2004); Navarro–Monzo v. Washington Adventist, 380 Md. 195, 204, 844 A.2d 406 (2004)). See also Frey, et al. v. Comptroller of the Treasury, 422 Md. 111, 183, 29 A.3d 475 (2011) (“ ‘[W]hen two provisions ‘relate to the same subject matter, and are not inconsistent with each other, they ......
Get Started for Free
3 firm's commentaries
-
Maryland Circuit Court Affirms Intangible Holding Company Had Corporate Income Tax Nexus
...but the Comptroller only appealed the waiver of interest. 14 MD. CODE ANN., TAX-GEN § 13-606. 15 Frey v. Comptroller of the Treasury, 29 A.3d 475 (Md. 16 Id. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about yo......
-
Recent Developments in the State Taxation of Pass-Through Entities and Their Owners
...UTELCOM, Inc. and UCOM, Inc. v. Bridges, 77 So. 3d 39 (La. App. 1st Cir. 2011), writ denied, 2011-C-2632 (La. 2012). 9 Frey v. Compt. of the Treas., 29 A.3d 475 (Md. 2011), cert. denied, U.S. S. Ct., Dkt. No. 11-825 (Mar. 26, 2012). 10 2004 Md. Laws Ch. 430 § 30. 11 516 U.S. 325 (1996).and ......
-
Recent Developments In State Taxation Of Pass-Through Entities
...and UCOM, Inc. v. Bridges, 77 So. 3d 39 (La. App. 1st Cir. 2011), writ denied, 2011-C-2632 (La. 2012). 9 Frey v. Compt. of the Treas., 29 A.3d 475 (Md. 2011), cert. denied, U.S. S. Ct., Dkt. No. 11-825 (Mar. 26, 10 2004 Md. Laws Ch. 430 § 30. 11 516 U.S. 325 (1996). 12 Act No. 38, Public Ac......