COSGROVE v. COMPTROLLER OF MD.

No. 1030, Sept. Term, 2023.

321 A.3d 1278 (2024)

263 Md. App. 147

Kenneth E. COSGROVE, et al. v. COMPTROLLER OF MARYLAND.

Appellate Court of Maryland.

August 29, 2024.


Attorney(s) appearing for the Case

Argued by William Greco and Michael Waalkes (Caroline D. Ciraolo, Kostelanetz LLP, Washington, D.C., on brief), for Appellant.

Argued by Murray Singerman, Asst. Atty. Gen. (Jessica Wisner, Asst. Atty. Gen. & Anthony G. Brown, Atty. Gen. of Maryland, Annapolis, MD), on brief, for Appellee.

Argued before: Zic, S. Kehoe, Joseph M. Getty (Senior Judge, Specially Assigned), JJ.


Are Maryland residents who work abroad with foreign earned income, and who receive an exemption from federal tax laws, required to add back the foreign earned income to their federal adjusted gross income on their Maryland tax return and thus pay state and local income tax on their foreign earned income?

That was the question at...

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