Caps & Immunities
732-01794 State Wide Septic Tank Service, Inc. v. Covington Properties, LLC
Michael P. Darrow M. Evelyn Spurgin (410) 263-3131 Contract Law/Civil Procedure
Te Honorable Paul Garvey Goetzke Circuit Court for Anne Arundel County
Tis is an appeal of a judgment of the Circuit Court for Anne Arundel County in a construction contract claim. Appellant State Wide Septic Tank Service, Inc., (“State Wide”) filed a Complaint to Establish and Enforce Mechanic’s Lien and for contract damages. Appellee Covington Properties, LLC (“Covington”) filed an Answer Counter-Complaint. Te Court issued a Memorandum Opinion and Judgment denying State Wide’s claim, granting judgment in favor of Covington, and awarding damages, thereby prompting this appeal. State Wide alleges the Court erred in calculating damages when it failed to award State Wide damages for the work performed.
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733-02233 Comptroller of the Treasury v. Wanda T. King
Brian L. Oliner John K. Barry Michael J. Salem (410) 260-7808 Tax Law
Te Honorable A. M. Aholt Circuit Court for Calvert County
Maryland law provides a general statute of limitations for taxpayers to file claims for income tax refunds. In general, claims for income tax refunds must be filed no later than three years after the due date of the relevant income tax return, or not more than two years after the date the tax was paid, whichever is later. After an IRS investigation, Appellee Ms. King filed amended Maryland income tax returns seeking to recover overpayments. Te Comptroller of the Treasury denied Ms. King’s income tax refund requests on the basis of the statute tolling. An informal administrative hearing affirmed the Comptroller’s decision. Ms. King appealed to Tax Court. Te Tax Court affirmed the decision. Ms. King then petitioned the Circuit Court for Calvert County. Te Circuit Court reversed the Tax Court. Subsequently, the Comptroller filed a timely appeal.
Biography Cary J. Hansel ( Joseph, Greenwald & Laake) received
his JD from the George Washington School of Law. His practice areas include Civil Litigation, Commercial Litigation, and Appellate Advocacy.
62 Trial Reporter / Spring 2011
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