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KIM v. COMPTROLLER

No. 107, Sept. Term, 1996.

714 A.2d 176 (1998)

350 Md. 527

James KIM, Red Rib Ltd. t/a Ace of Clubs v. COMPTROLLER OF THE TREASURY.

Court of Appeals of Maryland.

July 30, 1998.

Attorney(s) appearing for the Case

William E. Kirk (Townshend & Kirk, P.A., on brief), Annapolis, for appellant.

Sheldon H. Laskin, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., on brief), Baltimore, for appellee.

Argued before BELL, C.J., and ELDRIDGE, RODOWSKY, CHASANOW, KARWACKI, RAKER and WILNER, JJ.

ELDRIDGE, Judge.

In this case we review a decision by the Circuit Court for Anne Arundel County dismissing as premature a petition for judicial review of an order of the Maryland Tax Court. We shall reverse.

I.

The pertinent facts are relatively uncomplicated. James Kim owned and operated a tavern on Fort Smallwood Road in Anne Arundel County and held an alcoholic beverage license for the property. As a result of financial losses incurred by the...

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