COMPTROLLER v. FC-GEN OPERATIONS INV.

No. 7, Sept. Term, 2022.

287 A.3d 271 (2022)

482 Md. 343

COMPTROLLER OF MARYLAND v. FC-GEN OPERATIONS INVESTMENTS LLC.

Supreme Court of Maryland.

December 19, 2022.


Attorney(s) appearing for the Case

Argued by Murray Singerman, Asst. Atty. Gen. (Brian Oliner and Jessica Wisner, Asst. Attys. Gen., Brian E. Frosh, Atty. Gen. of Maryland, Annapolis, MD), on brief, for Petitioner.

Argued by Herman B. Rosenthal and Jordan M. Halle (Whiteford, Taylor & Preston L.L.P., Baltimore, MD), on brief, for Respondent.

Argued before: Fader, C.J., Watts, Hotten, Booth, Biran, Gould, Eaves, JJ.


In this case, we are asked to determine whether the Tax Court erred in reversing the Comptroller's denial of a pass-through entity's claim for a refund of estimated tax payments that it made during the 2012 tax year after the pass-through entity determined that it had no tax liability. We are also asked to determine whether, when undertaking...

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