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Maryland Tax Law cases

Leading Maryland appellate opinions on tax law, ranked by how often later courts cite them. Showing the top 250.

Tax Law cases by year

Most-cited tax law cases

Ramsay, Scarlett & Co. v. Comptroller of Treasury302 Md. 825 (1985) · cited 149×Harris v. State331 Md. 137 (1993) · cited 114×Maryland-National Capital Park & Planning Commission v. Washington National Arena282 Md. 588 (1978) · cited 112×Maryland State Bar Ass'n v. Agnew271 Md. 543 (1974) · cited 110×Baltimore Lutheran High School Ass'n v. Employment Security Administration302 Md. 649 (1985) · cited 106×Kushell v. Department of Natural Resources385 Md. 563 (2005) · cited 97×Shell Oil Co. v. Supervisor of Assessments276 Md. 36 (1975) · cited 92×Reyes v. Prince George's County281 Md. 279 (1977) · cited 86×Amalgamated Casualty Insurance v. Helms239 Md. 529 (1965) · cited 86×Allied American Mutual Fire Insurance v. Commissioner of Motor Vehicles219 Md. 607 (1959) · cited 85×State Center, LLC v. Lexington Charles Ltd. Partnership438 Md. 451 (2014) · cited 79×White v. Prince George's County282 Md. 641 (1978) · cited 75×Pressman v. Barnes209 Md. 544 (1956) · cited 72×Mayor of Baltimore v. State ex rel. Board of Police15 Md. 376 (1860) · cited 71×CBS Inc. v. Comptroller of the Treasury319 Md. 687 (1990) · cited 68×Comptroller of Treasury v. M. E. Rockhill, Inc.205 Md. 226 (1954) · cited 64×H & R BLOCK, INC. v. Testerman275 Md. 36 (1975) · cited 62×Maryland State Bar Ass'n v. Phoebus276 Md. 353 (1975) · cited 62×Pressman v. State Tax Commission204 Md. 78 (1985) · cited 61×Tanner v. McKeldin202 Md. 569 (1953) · cited 61×NCR Corp. v. Comptroller of the Treasury313 Md. 118 (1988) · cited 60×C & P TELEPHONE CO. OF MD. v. Director of Finance, City Council of Baltimore343 Md. 567 (1996) · cited 59×Comptroller of Treasury v. John C. Louis Co.285 Md. 527 (1979) · cited 59×Dickinson-Tidewater, Inc. v. Supervisor of Assessments273 Md. 245 (1974) · cited 59×Hammond v. Lancaster194 Md. 462 (1950) · cited 59×Gaudio v. State1 Md. App. 455 (1967) · cited 58×Tidewater/Havre De Grace, Inc. v. Mayor of Havre De Grace337 Md. 338 (1995) · cited 57×Board of Trustees v. John K. Ruff, Inc.278 Md. 580 (1976) · cited 57×Comptroller v. FC-GEN Operations Inv.482 Md. 343 (2022) · cited 56×Schwartz v. Maryland Department of Natural Resources385 Md. 534 (2005) · cited 55×Inlet Associates v. Assateague House Condominium Ass'n313 Md. 413 (1988) · cited 55×Farmers & Merchants National Bank v. Schlossberg306 Md. 48 (1986) · cited 55×Frey v. Comptroller of the Treasury422 Md. 111 (2011) · cited 54×State Department of Assessments & Taxation v. the Maryland-National Capital Park & Planning Commission348 Md. 2 (1997) · cited 52×Scoville Service, Inc. v. Comptroller of the Treasury269 Md. 390 (1973) · cited 52×Huff v. Board of Zoning Appeals214 Md. 48 (1957) · cited 52×Supervisor of Assessments v. Asbury Methodist Home, Inc.313 Md. 614 (1988) · cited 51×Board of County Commissioners v. Stephans286 Md. 384 (1980) · cited 51×Maguire v. State192 Md. 615 (1949) · cited 51×Comptroller of the Treasury v. Fairchild Industries, Inc.303 Md. 280 (1985) · cited 50×Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election Committee280 Md. 575 (1977) · cited 49×ATTORNEY GRIEVANCE COM'N OF MARYLAND v. Atkinson357 Md. 646 (2000) · cited 48×Eisenhower v. Baltimore Transit Co.190 Md. 528 (1948) · cited 48×Fairchild Hiller Corp. v. Supervisor of Assessments267 Md. 519 (1973) · cited 47×George's Creek Coal & Iron Co. v. County Commissioners59 Md. 255 (1883) · cited 47×Wiley v. Board of County School Commissioners51 Md. 401 (1879) · cited 47×Harford County v. Saks Fifth Avenue Distribution Co.399 Md. 73 (2007) · cited 46×Lippert v. Jung366 Md. 221 (2001) · cited 46×Bouse v. Hutzler180 Md. 682 (1942) · cited 46×State Department of Assessments & Taxation v. Clark281 Md. 385 (1977) · cited 45×Leet v. State203 Md. 285 (1953) · cited 45×Norris v. Mayor of Baltimore172 Md. 667 (1937) · cited 45×Mayor of Baltimore v. Gill31 Md. 375 (1869) · cited 45×Comptroller of the Treasury, Income Tax Division v. Diebold, Inc.279 Md. 401 (1977) · cited 44×Board of Medical Examiners v. Steward203 Md. 574 (1964) · cited 43×State Tax Commission v. Potomac Electric Power Co.182 Md. 111 (1943) · cited 43×Painter v. Mattfeldt119 Md. 466 (1913) · cited 43×Gordon Family Partnership v. Gar on Jer348 Md. 129 (1997) · cited 42×Ellicott v. Mayor of Baltimore180 Md. 176 (1942) · cited 42×Comptroller of the Treasury v. Blanton390 Md. 528 (2006) · cited 41×Attorney Grievance Commission v. Gavin350 Md. 176 (1998) · cited 41×Attorney Grievance Commission v. Walman280 Md. 453 (1977) · cited 41×Rogan v. Baltimore & Ohio Railroad188 Md. 44 (1947) · cited 41×Comptroller of the Treasury v. Science Applications International Corp.405 Md. 185 (2008) · cited 40×Solomon v. Solomon383 Md. 176 (2004) · cited 40×Rheb v. Bar Ass'n of Baltimore186 Md. 200 (1946) · cited 40×State v. Burning Tree Club, Inc.315 Md. 254 (1989) · cited 39×JACOBSON, T/A CHECKER CAB ASSOCIATION, INC. v. Julian246 Md. 549 (1967) · cited 39×Leonardo v. Board of County Commissioners214 Md. 287 (1957) · cited 39×Brashears v. Collison207 Md. 339 (1955) · cited 39×Attorney Grievance Commission v. Breschi340 Md. 590 (1995) · cited 38×Department of Motor Vehicles v. Greyhound Corporation247 Md. 662 (1967) · cited 38×Truitt v. Board of Public Works243 Md. 375 (1966) · cited 38×Albert v. Public Service Commission209 Md. 27 (1956) · cited 38×Pittman v. Housing Authority180 Md. 457 (1942) · cited 38×Consumer Protection Division v. Morgan387 Md. 125 (2005) · cited 37×Prince George's County v. Maryland-National Capital Park & Planning Commission269 Md. 202 (1973) · cited 37×Comptroller of the Treasury v. Citicorp International Communications, Inc.389 Md. 156 (2005) · cited 36×Citizens Planning & Housing Ass'n v. County Executive273 Md. 333 (1975) · cited 36×Maryland Theatrical Corp. v. Brennan180 Md. 377 (1942) · cited 36×Attorney Grievance Commission v. Gore380 Md. 455 (2004) · cited 35×Kim v. Comptroller of Treasury350 Md. 527 (1998) · cited 35×Dean v. Pinder312 Md. 154 (1988) · cited 35×Administrator, Motor Vehicle Administration v. Vogt267 Md. 660 (1973) · cited 35×Moale v. Mayor of Baltimore5 Md. 314 (1853) · cited 35×Bar Ass'n of Balto. City v. Siegel275 Md. 521 (1975) · cited 34×Comptroller of Treasury v. Aerial Products, Inc.210 Md. 627 (1956) · cited 34×Prince De Bearn v. Winans111 Md. 434 (1909) · cited 34×State v. Baltimore & Ohio Railroad34 Md. 344 (1871) · cited 34×Comptroller of the Treasury v. Phillips384 Md. 583 (2005) · cited 33×Supervisor of Assessments v. Southgate Harbor279 Md. 586 (1977) · cited 33×Pan American Sulphur Co. v. State Department of Assessments & Taxation251 Md. 620 (1969) · cited 33×Celanese Corp. of America v. Davis186 Md. 463 (1946) · cited 33×River Walk Apartments, LLC v. Twigg396 Md. 527 (2007) · cited 32×Attorney Grievance Commission v. Mininsohn380 Md. 536 (2004) · cited 32×Congressional School of Aeronautics, Inc. v. State Roads Commission218 Md. 236 (2001) · cited 32×Haskell v. Carey294 Md. 550 (1982) · cited 32×Coerper v. Comptroller of the Treasury265 Md. 3 (1972) · cited 32×Harmon v. State Roads Commission242 Md. 24 (1966) · cited 32×Case v. Comptroller of the State of Maryland219 Md. 282 (1959) · cited 32×Windsor Hills Improvement Ass'n v. Mayor of Baltimore195 Md. 383 (1950) · cited 32×Masson v. Reindollar193 Md. 683 (1949) · cited 32×Wasena Housing Corp. v. Levay188 Md. 383 (1947) · cited 32×Oursler v. Tawes178 Md. 471 (1940) · cited 32×Attorney Grievance Commission v. Clark363 Md. 169 (2001) · cited 31×Perdue, Inc. v. State Department of Assessments & Taxation264 Md. 228 (1972) · cited 31×Gould v. Transamerican Associates224 Md. 285 (1961) · cited 31×Read Drug & Chemical Co. v. Claypoole165 Md. 250 (1933) · cited 31×Canaj, Inc. v. Baker and Division Phase III391 Md. 374 (2006) · cited 30×Attorney Grievance Commission v. Angst369 Md. 404 (2002) · cited 30×Furnitureland South, Inc. v. Comptroller of the Treasury364 Md. 126 (2001) · cited 30×Ogrinz v. James309 Md. 381 (1987) · cited 30×Thomas v. Hardisty217 Md. 523 (1958) · cited 30×Schneider v. Lansdale191 Md. 317 (1948) · cited 30×Maryland Unemployment Compensation Board v. Albrecht183 Md. 87 (1944) · cited 30×American Casualty Insurance Company's Case82 Md. 535 (1896) · cited 30×Kendall v. Howard County431 Md. 590 (2013) · cited 29×Crawford v. Crawford293 Md. 307 (1982) · cited 29×Wiggins v. State275 Md. 689 (1975) · cited 29×MacKe Co. v. State Department of Assessments & Taxation264 Md. 121 (1972) · cited 29×Katzenberg v. Comptroller of the Treasury263 Md. 189 (1971) · cited 29×Jannenga v. Johnson243 Md. 1 (1966) · cited 29×John McShain, Inc. v. Comptroller202 Md. 68 (1953) · cited 29×Mugford v. Mayor of Baltimore185 Md. 266 (1945) · cited 29×Kelch v. Keehn183 Md. 140 (1944) · cited 29×Attorney Grievance Commission v. O'Toole379 Md. 595 (2004) · cited 28×Frankel v. Board of Regents361 Md. 298 (2000) · cited 28×MacKe Co. v. Comptroller of Treasury302 Md. 18 (1984) · cited 28×State Ex Rel. Attorney General v. Burning Tree Club, Inc.301 Md. 9 (1984) · cited 28×Grosvenor v. Supervisor of Assessments271 Md. 232 (1974) · cited 28×Hearst Corp. v. State Department of Assessments & Taxation269 Md. 625 (1973) · cited 28×Johns Hopkins University v. Williams199 Md. 382 (1952) · cited 28×Sun Cab Co. v. Cloud162 Md. 419 (1932) · cited 28×Mayor of Baltimore v. Smith & Schwartz Brick Co.80 Md. 458 (1895) · cited 28×Casey Development Corp. v. Montgomery County212 Md. 138 (2001) · cited 27×Washington National Arena Ltd. Partnership v. Comptroller of Treasury308 Md. 370 (1987) · cited 27×Blumenthal v. Clerk of the Circuit Court278 Md. 398 (1976) · cited 27×Gilliam v. Moog Industries, Inc.239 Md. 107 (1965) · cited 27×Lissau v. Smith215 Md. 538 (1958) · cited 27×Baltimore Retail Liquor Package Stores Ass'n v. Board of License Commissioners171 Md. 426 (1937) · cited 27×Hawley v. Mayor of Baltimore33 Md. 270 (1870) · cited 27×Lester v. Mayor of Baltimore29 Md. 415 (1868) · cited 27×Moore v. RealPage Utility Management476 Md. 501 (2021) · cited 26×Golden Sands Club Condominium, Inc. v. Waller313 Md. 484 (1988) · cited 26×Comptroller of the Treasury, Income Tax Division v. Haskin298 Md. 681 (1984) · cited 26×Mta v. Balto. Cty. Revenue Auth.267 Md. 687 (1973) · cited 26×Mayor of Baltimore v. Byrd191 Md. 632 (1948) · cited 26×Atkinson v. Sapperstein191 Md. 301 (1948) · cited 26×County Commissioners v. English182 Md. 514 (1943) · cited 26×Ulman v. Mayor of Baltimore72 Md. 587 (1890) · cited 26×Long v. Long62 Md. 33 (1884) · cited 26×Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury437 Md. 492 (2014) · cited 25×Attorney Grievance Commission v. Thompson376 Md. 500 (2003) · cited 25×Chapman v. Thomas211 Md. 102 (2001) · cited 25×Board of Supervisors of Elections v. Smallwood327 Md. 220 (1992) · cited 25×Xerox Corp. v. Comptroller of Treasury290 Md. 126 (1981) · cited 25×Apostol v. Anne Arundel County288 Md. 667 (1980) · cited 25×State Department of Assessments & Taxation v. Greyhound Computer Corp.271 Md. 575 (1974) · cited 25×Beauchamp v. Somerset County Sanitary Commission256 Md. 541 (1970) · cited 25×Cornish v. State6 Md. App. 167 (1969) · cited 25×Atlantic, Gulf & Pacific Co. v. State Department of Assessment & Taxation252 Md. 173 (1969) · cited 25×Hauver v. Dorsey228 Md. 499 (1962) · cited 25×Innerbichler v. Innerbichler132 Md. App. 207 · cited 25×Stern v. Board of Regents380 Md. 691 (2004) · cited 24×Malin v. Mininberg153 Md. App. 358 (2003) · cited 24×National Can Corp. v. State Tax Commission220 Md. 418 (2001) · cited 24×Attorney Grievance Commission v. Kenney339 Md. 578 (1995) · cited 24×Supervisor of Assessments v. Group Health Ass'n308 Md. 151 (1986) · cited 24×Winters v. State301 Md. 214 (1984) · cited 24×Attorney Grievance Commission v. Deutsch294 Md. 353 (1982) · cited 24×Kimball-Tyler Co. v. Mayor of Baltimore214 Md. 86 (1957) · cited 24×Tatlebaum v. Pantex Manufacturing Corp.204 Md. 360 (1954) · cited 24×Thomas v. Kolker195 Md. 470 (1950) · cited 24×Culp v. Commissioners of Chestertown154 Md. 620 (1928) · cited 24×Dinneen v. Rider152 Md. 343 (1927) · cited 24×Hooper v. Mayor of Baltimore12 Md. 464 (1859) · cited 24×Andrews & Lawrence v. Mills467 Md. 126 (2020) · cited 23×Dennis v. Fire & Police Employees' Retirement System390 Md. 639 (2006) · cited 23×Attorney Grievance Commission v. Tayback378 Md. 578 (2003) · cited 23×Attorney Grievance Commission v. Post350 Md. 85 (1998) · cited 23×Waters Landing Ltd. Partnership v. Montgomery County337 Md. 15 (1994) · cited 23×Fish Market Nominee Corp. v. G.A.A. Inc.337 Md. 1 (1994) · cited 23×Prince George's County v. Brown334 Md. 650 (1994) · cited 23×St. George Antiochian Orthodox Christian Church v. Aggarwal326 Md. 90 (1992) · cited 23×Maryland State Bar Ass'n v. Callanan271 Md. 554 (1974) · cited 23×Rapley v. Montgomery County261 Md. 98 (1971) · cited 23×Ginnavan v. Silverstone246 Md. 500 (1967) · cited 23×Bornstein v. State Tax Commission227 Md. 331 (1962) · cited 23×Reed v. President of North East226 Md. 229 (1961) · cited 23×Rippon v. Mercantile-Safe Deposit & Trust Co.213 Md. 215 (1957) · cited 23×Rogan v. Commrs. of Calvert County194 Md. 299 (1950) · cited 23×State Tax Commission v. Chesapeake & Potomac Telephone Co.193 Md. 222 (1949) · cited 23×Weinberg v. Kracke189 Md. 275 (1947) · cited 23×Harlan v. Town of Bel Air178 Md. 260 (1940) · cited 23×Ruark v. International Union of Operating Engineers, Local Union No. 37157 Md. 576 (1929) · cited 23×Levering v. Park Commissioners134 Md. 48 (1919) · cited 23×Glenn v. Williams60 Md. 93 (1883) · cited 23×Steuart v. Meyer54 Md. 454 (1880) · cited 23×St. Mary's Industrial School for Boys v. Brown45 Md. 310 (1876) · cited 23×Mayor of Baltimore v. Porter18 Md. 284 (1862) · cited 23×120 West Fayette Street, LLLP v. Mayor of Baltimore City413 Md. 309 (2010) · cited 22×Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.377 Md. 471 (2003) · cited 22×Scheve v. Shudder, Inc.328 Md. 363 (1992) · cited 22×Attorney Grievance Commission v. Barnes286 Md. 474 (1979) · cited 22×Comptroller of the Treasury v. American Cyanamid Co.240 Md. 491 (1965) · cited 22×Master v. Master223 Md. 618 (1960) · cited 22×CITY COUNCIL OF BALTIMORE v. AS Abell Co.218 Md. 273 (1958) · cited 22×Suburban Propane Gas Corp. v. Tawes205 Md. 83 (1954) · cited 22×Matthaei v. Housing Authority177 Md. 506 (1939) · cited 22×Jones v. Gordy169 Md. 173 (1935) · cited 22×Ruggles v. State120 Md. 553 (1913) · cited 22×Curtis v. MacTier115 Md. 386 (1911) · cited 22×Mayor of Hyattsville v. Smith105 Md. 318 (1907) · cited 22×Kenneweg v. County Commissioners of Allegany County102 Md. 119 (1905) · cited 22×Scharf v. Tasker73 Md. 378 (1891) · cited 22×County Commissioners v. County Commissioners50 Md. 245 (1879) · cited 22×120 W. FAYETTE STREET, LLLP v. Mayor and City Council of Baltimore407 Md. 253 (2009) · cited 21×Comptroller of the Treasury v. Jameson332 Md. 723 (1993) · cited 21×Lieberman v. Lieberman81 Md. App. 575 (1990) · cited 21×Osburn v. State301 Md. 250 (1984) · cited 21×Montgomery County Board of Realtors, Inc. v. Montgomery County287 Md. 101 (1980) · cited 21×Suburban Development Corp. v. Perryman281 Md. 168 (1977) · cited 21×Montgomery County v. Maryland Soft Drink Ass'n281 Md. 116 (1977) · cited 21×Prince George's County v. White275 Md. 314 (1975) · cited 21×Bowie v. Ford269 Md. 111 (1973) · cited 21×Merryman v. Bremmer250 Md. 1 (1968) · cited 21×Green v. Garrett192 Md. 52 (1949) · cited 21×Safe Deposit & Trust Co. v. Bouse181 Md. 351 (1943) · cited 21×Brown v. State177 Md. 321 (1939) · cited 21×Bauernschmidt v. Standard Oil Co.153 Md. 647 (1927) · cited 21×Mayor of Baltimore v. Johns Hopkins Hospital56 Md. 1 (1881) · cited 21×Carson v. Phelps40 Md. 73 (1874) · cited 21×Polk v. Pendleton31 Md. 118 (1869) · cited 21×Miller & Smith at Quercus, LLC v. Casey PMN, LLC412 Md. 230 (2010) · cited 20×Sears, Roebuck & Co. v. State Tax Commission214 Md. 550 (2001) · cited 20×Reed v. McKeldin207 Md. 553 (2001) · cited 20×Comptroller of Treasury v. Gannett Co.356 Md. 699 (1999) · cited 20×Attorney Grievance Commission v. Casalino335 Md. 446 (1994) · cited 20×Lemley v. Lemley102 Md. App. 266 (1994) · cited 20×State Department of Assessments & Taxation v. Consumer Programs, Inc.331 Md. 68 (1993) · cited 20×Stambaugh v. Child Support Enforcement Administration323 Md. 106 (1991) · cited 20×Baltimore County Coalition Against Unfair Taxes v. Baltimore County321 Md. 184 (1990) · cited 20×Platt v. Platt302 Md. 9 (1984) · cited 20×Surratts Associates v. Prince George's County286 Md. 555 (1979) · cited 20×Baltimore Gas & Electric Co. v. Board of Commissioners278 Md. 26 (1976) · cited 20×Hardisty v. Kay268 Md. 202 (1973) · cited 20×MURRAY, ETC. v. Comptroller of Treasury241 Md. 383 (1966) · cited 20×Dutton v. Tawes225 Md. 484 (1961) · cited 20×Tamburo v. Miller203 Md. 329 (1953) · cited 20×McKeldin v. Steedman203 Md. 89 (1953) · cited 20×