Case law

Comptroller of the Treasury v. Jalali

235 Md. App. 369 · Court of Special Appeals of Maryland · Jan 31, 2018

INTERNAL REVENUE CODE – NATURE AND EXISTENCE OF DEBT – To establish whether a bad debt qualifies for a bad debt deduction under 26 U.S.C. § 166(a), a taxpayer must prove a genuine intention to create debt, with reasonable … Tax Court has further narrowed Golsen’s application only to those cases “where a reversal would appear inevitable, due to the clearly established position of the [federal] Court of Appeals to which an appeal would lie.”

Bayne v. State

98 Md. App. 149 · Court of Special Appeals of Maryland · Nov 3, 1993

Was the evidence insufficient to establish appellant’s guilt of second degree rape? 2. … Or please clearly define, again, 2nd degree rape.

Supervisor of Assessments v. Greater Baltimore Medical Center, Inc.

202 Md. App. 282 · Court of Special Appeals of Maryland · Dec 1, 2011

BHI LLC was a special purpose entity established to facilitate the financing of the improvements on the land. … The Tax Court held that “[f|or the purposes of Maryland real property tax exemption law, GBMC [wa]s clearly the record owner of both the land and the improvement[s], and, therefore, [wa]s entitled to the charitable exemption

Ashcraft & Gerel v. Shaw

126 Md. App. 325 · Court of Special Appeals of Maryland · May 3, 1999

A & G’s only action to have a guardian appointed for Larry was in response to Brault’s motion to appoint herself or another qualified person as guardian. … Here the communications are clearly privileged from disclosure at the instance of a third person.

Bienenfeld v. Bennett-White

91 Md. App. 488 · Court of Special Appeals of Maryland · Apr 29, 1992

Additionally, the chancellor required the father to allow the children *496 to continue attending Beth Tfiloh, so long as the children qualified to attend and the mother paid the entire cost of their attendance. 3 Following … Clearly, then, the decision of which party should be awarded custody was neither easy nor clearcut.

Beach v. State

75 Md. App. 431 · Court of Special Appeals of Maryland · Jun 7, 1988

First Termite Control Co., Inc., 646 F.2d 424 (9th Cir.1981). (2) Finding of Violation Appellant urges that the court was “clearly erroneous” in finding that he had violated the conditions of his probation. … If that explanation fails to establish, at least prima facie, that its efforts were reasonable, it will necessarily have failed to meet the “obligation” placed on it in Berry .

Fitzzaland v. Zahn

218 Md. App. 312 · Court of Special Appeals of Maryland · Aug 1, 2014

hold that those findings are clearly erroneous. … App. at 488 (holding that an individual with an income of $22,000.00 qualified as a destitute adult child); Presley, 65 Md.

Harris v. Brinkley

33 Md. App. 508 · Court of Special Appeals of Maryland · Nov 4, 1976

Brinkley qualifies as a child under the provisions of the Estates and Trusts Article, Section 1-208 (b) (3) and therefore may inherit from the decedent.” … We do not find their decision to be clearly erroneous. Indeed we entirely agree with it.

Henry v. State

20 Md. App. 296 · Court of Special Appeals of Maryland · Feb 27, 1974

It is indicated to me very clearly he not only actively participated in the robbery and the ensuing murder .. .” … A maximum sentence such as this could all too easily have come to us, silent as to its motivating purpose, or couched in the beguiling language of indirection or hypocrisy; and it would have been, as a practical matter, immune

Taylor v. State

226 Md. App. 317 · Court of Special Appeals of Maryland · Jan 27, 2016

The Supreme Court, however, has clearly established that unsworn statements may be testimonial. … Just as the task of interpretation is not uniquely immune to human error, so too is it -35- not uniquely immune to human suggestion or manipulation.

Bartenfelder v. Bartenfelder

248 Md. App. 213 · Court of Special Appeals of Maryland · Oct 28, 2020

I would ask that both counsel provide me with names of individuals that you know that are qualified in this area. … Bartenfelder did not object to the appraisals; and (iv) he moved to confirm the appraisers’ reports and establish the purchase price based on the appraisals and to establish the terms of payment.

Marlow v. Cerino

19 Md. App. 619 · Court of Special Appeals of Maryland · Jan 4, 1974

is a clearly defined specific duty within the general duty of due care. … The Court said that the nurses were obviously not qualified to express a medical opinion as to competency, and their testimony was properly excluded.

Potts v. Potts

142 Md. App. 448 · Court of Special Appeals of Maryland · Feb 1, 2002

It would thus be virtually impossible for this Court to fashion a QDRO on the basis of the clearly inadequate factual and legal record in this case. … (C) A domestic relations order meets the requirements of this subparagraph only if such order clearly specifies— (i) the name and the last known mailing address (if any) of the participant and the name and mailing address

Robinson v. State

17 Md. App. 451 · Court of Special Appeals of Maryland · Apr 6, 1973

Although every unauthorized use not amounting to an Unauthorized Use may not establish the element of a trespassory taking, hearsay (even twice compounded) may. Thus the conviction of the appellant, Edward J. … Anderson was not to permit the vehicle to be operated by any person who was not a qualified licensed driver and who was not furthermore a member of his immediate family or his employee.

Cosgrove v. Comptroller of Md.

Court of Special Appeals of Maryland · Aug 29, 2024

A taxpayer qualifies for the FEIE if the taxpayer is an individual “whose tax home is in a foreign country” and is either “a citizen of the United States and establishes . . . that [the taxpayer] has been a bona fide resident … The Tax Court stated that this exception “applies when ‘the urgency of establishing a rule of future conduct in matters of important public concern is imperative and manifest.’” The Tax Court cited Lloyd v.

Deloso v. State

37 Md. App. 101 · Court of Special Appeals of Maryland · Jul 15, 1977

While it may be subsequent to it, it must be established that the exciting influence has not lost its sway or been dissipated by meditation. Harnish v. State, 9 Md. App. 546, 551 . … It would be a high price indeed for society to pay were every accused granted immunity from punishment because of any defect sufficient to constitute reversible error in the proceedings leading to conviction.

University of Maryland Medical System Corp. v. Malory

143 Md. App. 327 · Court of Special Appeals of Maryland · Oct 31, 2001

In a wrongful death action, a plaintiff is clearly complaining of the death of the victim. … They argue that this outbreak, clearly out of their control, is the reason Dr. deArmas’s deposition was admissible.

Wethington v. State

3 Md. App. 237 · Court of Special Appeals of Maryland · Feb 23, 1968

Other like sexual crimes with other persons do not qualify for this purpose. Berger v. State, supra, at page 414; McCormick Evidence (1st Ed. 1954), § 157, pp. 328-29. See also Annotation, 77 A.L.R. 2d 841 . … The time and distance factors clearly negate any connection between the two crimes, and there was no attempt to show that the two criminal acts were uniquely similar in the manner and mode of their perpetration.

Connors v. Government Employees Insurance

216 Md. App. 418 · Court of Special Appeals of Maryland · Mar 25, 2014

Subsection (1) clearly states that it is applicable to “bodily injury sustained by one person as the result of one accident.” … The “subject to” language in the GEICO policy appears as a qualifying clause within subsection (2), located in between two commas.

Kurstin v. Bromberg Rosenthal, LLP

191 Md. App. 124 · Court of Special Appeals of Maryland · Mar 1, 2010

Kurstin clearly breached the settlement agreement and the fact that Mr. … In re Franklin P., 366 Md. at 327 , 783 A.2d 673 , clearly established that the four requirements of the collateral order doctrine are “conjunctive in nature” and that “each of the four elements must be met.”