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LOMAX v. COMPTROLLER

No. 93, September Term, 1990.

323 Md. 419 (1991)

593 A.2d 1099

MARY L. LOMAX v. COMPTROLLER OF THE TREASURY ET AL.

Court of Appeals of Maryland.

August 19, 1991.

Attorney(s) appearing for the Case

Andrew J. Groszer, Jr., Cockeysville, for petitioner.

Gerald Langbaum, Asst. Atty. Gen. (J. Joseph Curran, Atty. Gen., John K. Barry, Asst. Atty. Gen., Annapolis, Harriet B. Granet, Asst. Atty. Gen., Baltimore), on brief, for respondents.

Argued before MURPHY, C.J., and ELDRIDGE, RODOWSKY, McAULIFFE, CHASANOW, CHARLES E. ORTH, Jr., Judge of the Court of Appeals (retired, Specially Assigned), MARVIN H. SMITH, Judge of the Court of Appeals (retired, Specially Assigned), JJ.

CHASANOW, Judge.

Mary L. Lomax is a retired Maryland state school teacher who receives benefits from her state retirement pension. On August 18, 1987, the Comptroller of the Treasury, Income Tax Division (Comptroller) had a judgment and tax lien entered against Lomax for unpaid income tax for the tax years 1985-86. On March 13, 1989, in an attempt to satisfy this judgment against Lomax, the Comptroller filed with the Clerk of the Circuit Court for Baltimore County...

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