July 2021 Maryland Certiorari Grants

On Friday, July 9, the Maryland Court of Appeals granted certiorari in three cases:

Broadway Services, Inc. v. Comptroller of Maryland – Case No. 19, September Term, 2021 (Reported COSA Opinion, by Gould, J.)

Issues – Tax-General – 1) Where tangible personal property is purchased by an intermediary contractor for the use of a non-profit charitable institution in carrying on its exempt purpose, are those purchases exempt from Maryland sales and use tax in light of John McShain, Inc. v. Comptroller, 252 Md. 68 (1953) under Md. Code § 11-204 of the Tax-General Article? 2) Were the Maryland Tax Court’s factual findings supported by substantial evidence such that the purchases in question are exempt from Maryland sales and use tax?

Linda A. Sanders v. Board of Education of Harford County, et al. – Case No. 20, September Term, 2021 (Reported COSA Opinion, by Berger, J.)

Issue – Workers’ Compensation – Is a denial of a Request to Reopen/Modify filed with the Worker’s Compensation Commission pursuant to Md. Code § 9-736(b) of the Labor & Employment Article subject to judicial review?

Amit Kumar v. State of Maryland – Case No. 21, September Term, 2021 (Unreported COSA Opinion, by Wilner, J.)

Issues – Criminal Law – 1) Does the holding of Kazadi v. State, 467 Md. 1 (2020), apply to all litigants who preserved the issue and whose cases were not yet final when the Kazadi opinion was issued, regardless of whether they had filed a notice of appeal by that date? 2) Did CSA violate Petitioner’s constitutional right to equal protection by applying different law to Petitioner’s case as compared to other similarly situated litigants?