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MD Supreme Court to consider whether 'de facto dividends' exist

The Maryland Supreme Court will consider whether the state recognizes pay raises to shareholding executives at privately held companies as “de facto dividends.” ....

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MD appeals court revives shareholder suit alleging 'de facto dividend'

A Maryland court revived the shareholder suit of a man who says his mother and brother illicitly enriched themselves while not paying him a “de facto dividend.” ....

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Law Digest — Md. Supreme Court, Md. Appellate Court — Dec. 29, 2022

Maryland Supreme Court Administrative; agency deference: Where a reviewing court applies agency deference to legal interpretations of a tax statute when undertaking judicial review of a tax court decision, the court may give appropriate deference to the state comptroller’s interpretation of a tax statute to the extent the interpretation is premised upon a statute that . ....

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