1. Home
  2. Browse Decisions
  3. Md.
  4. 292 Md.
  5. 292 Md. 293 (1982)
 

CITY OF BALTIMORE v. COMPTROLLER

[No. 30, September Term, 1981.]

292 Md. 293 (1982)

439 A.2d 1095

MAYOR AND CITY COUNCIL OF BALTIMORE AND SHIRLEY B. ALLEN v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Decided January 4, 1982.

Attorney(s) appearing for the Case

Harry L. Chase, Assistant City Solicitor, with whom was Benjamin L. Brown, City Solicitor, on the brief, for appellant Mayor and City Council of Baltimore and by David B. Allen for appellant Shirley B. Allen.

Paul S. Sugar, Assistant Attorney General, with whom were Stephen H. Sachs, Attorney General, and Thomas J. Mace on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SMITH, DIGGES, ELDRIDGE, COLE, DAVIDSON and RODOWSKY, JJ.

RODOWSKY, J., delivered the opinion of the Court. COLE, J., dissents.

At issue here is whether the Comptroller of the Treasury (Comptroller) may attach the wages of an employee of the Mayor and City Council of Baltimore (the City) in order to collect on a recorded lien for delinquent retail sales taxes, interest and penalty. The Comptroller's position is that the claim of the State, as the superior sovereign, prevails over...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases