Comptroller v. Wynne: A Rough Day for Maryland Localities
By Steve Klepper (Twitter: @MDAppeal)
At long last, the Supreme Court today issued its ruling affirming the decision of the Maryland Court of Appeals in Comptroller v. Wynne, 431 Md. 147 (2013). The Supreme Court’s opinion is here. Justice Alito wrote for the 5-to-4 majority, holding that Maryland’s income tax scheme violates the dormant commerce clause. In the kind of unusual lineup we expect in dormant commerce clause cases, Justices Scalia, Thomas, Ginsburg, and Kagan dissented.
The decision could cost Maryland and its localities $200 million in tax refunds. Although the taxpayers were disputing their Howard County income tax, the hardest-hit locality is Montgomery County, which has many residents who earn income in Washington, D.C. or Virginia.
For our previous coverage of Comptroller v. Wynne, click here. The filings (including some excellent briefing by Hogan Lovells in a tough case) are available here.
The Full Fourth Circuit Should Grant Rehearing on the “Intrinsic Evidence” Doctrine
By Steve Klepper (Twitter: @MDAppeal)
On May 11, the Fourth Circuit published its opinion in United States v. Bajoghli, which held that a Virginia district judge abused his discretion in excluding evidence of acts that were either deleted from an indictment for healthcare fraud or that took place after the scheme was alleged to have ended. In the process, Bajoghli took an extreme view of the doctrine of evidence that is “intrinsic” to an indictment. If the defendant petitions for en banc review, the full Fourth Circuit should take the opportunity to cabin or abandon the “intrinsic evidence” doctrine. Read More…
March/April 2015 Link Round-Up
Blog editor Michael Wein has been all over the new and proposed Maryland Rules regarding unpublished opinions. As noted by Daily Record blogger N. Tucker Meneely, unpublished Court of Special Appeals are already being officially posted online, but the prospects that Maryland courts will actually let you rely on them as trustworthy statements of law is pretty low. Earlier in the month, Tucker also expressed his appreciation for Judge Harrell’s use of “humorous quips and pop culture references” in his opinions. Other links of note from March and April appear after the jump. Read More…
Fourth Circuit applies “gist of the action doctrine,” avoids slippery slope of Rule 15
A century ago, pleading causes of action presented many traps for the unwary; entire cases could collapse over minor imperfections or pleading errors. Such rigid formalism ended in 1938 with enactment of the modern Federal Rules of Civil Procedure. Specifically, Rules 8 and 15 provide much more liberal standards for pleading and amending causes of action, even allowing some plaintiffs to amend their complaints after their trials have ended. But, as the Fourth Circuit recently reminded practitioners in Dan Ryan Builders, Inc. v. Crystal Ridge Development, Inc., No. 13-2234, — F.3d —-, (4th Cir. April 20, 2015), Rule 15’s capacity to accommodate pleading errors has its limits.
A Brief Legal History of Baltimore Riots
By Steve Klepper (Twitter: @MDAppeal)
Wracked by feelings of powerlessness regarding Baltimore’s recent troubles, I did one thing I know how to do – I wrote a blog post.[1] I’ve seen debates on social media whether to label the events of this past week a “protest” or a “riot.” It’s a false dichotomy. We’ve had both protests and riots. And my adopted home city in fact has a long history of riots and litigation arising out of them. The decisions of the Court of Appeals of Maryland teach much about the history of Baltimore riots. Read More…
Update on Consideration of Proposed Unreported Opinion Rule
By Michael Wein
A lot of lively discussion ensued on this Blog and others on the proposed revisions to Md. Rule 1-104. There was a general positive reaction to the news that, for the first time, unreported opinions from the Court of Special Appeals (about 90 percent of the appellate opinions in the state) would by end of this year be made available online on the Judiciary website. Most commentary, however, focused on the proposed revisions to 1-104 that would expand the prohibition on citation of Maryland unreported opinions to include all “non-precedential,” “unreported,” and “unpublished” opinions, thereby broadly sweeping away an enormous number of previously citable decisions from across the nation, including all state and federal trial and appellate courts.
Event: Fourth Circuit Seminar, Featuring Judges Motz, Davis, and Harris
This exciting invitation just arrived in our inbox. Big thanks to the FBA Maryland chapter!
Federal Bar Association Maryland Chapter
Presents
A FOURTH CIRCUIT SEMINAR
Featuring:
Panel discussion by 4th Cir. Judges Motz, Davis, and Harris
Advocacy Advice by former U.S. Solicitor General Paul D. Clement
View from Behind the Bench by Clerk of Court Patricia Connor
Round Table Discussion by Distinguished Attorneys
MAY 28th, 2015 at 1:30 p.m.
at the U.S. District Court for the District of Maryland in Baltimore
101 W. Lombard Street
Baltimore, MD 21201
Please RSVP to Kelly Cooper, Esq. at Kcooper@oag.state.md.us by May 14th.
Light Reception to follow
April 2015 Maryland Certiorari Grants
The Court of Appeals just posted nine certiorari grants, dated April 17, 2015. They appear after the jump. Read More…
Comptroller v. Wynne: Will Tuesday Be the Day?
By Steve Klepper (Twitter: @MDAppeal)
Only recently has the media been focusing on a sneaky-big Supreme Court case out of Maryland, Comptroller v. Wynne. Just last week, Bill Turque at the Washington Post noted the potentially major consequences in Maryland and beyond. The question is whether Maryland tax law, in denying a county income tax credit for income tax paid in other states on out-of-state income, discriminates against interstate commerce in violation of the so-called “dormant” or “negative” commerce clause. Read More…
The Judicial Policy Implications of Reckless Driving on Federal Land
By Steve Klepper (Twitter: @MDAppeal)
So you just received a citation for reckless driving on the Baltimore-Washington Parkway. You may think, perhaps, that you’re headed to Prince George’s County traffic court. Nope. The traffic ticket will tell you “U.S. District Court Violation Notice.” You’re headed to see a U.S. Magistrate Judge in Greenbelt.
That’s because the B-W Parkway is a federal enclave – federal land situated within Maryland’s borders. Read More…
Maryland Appellate Blog 