70 Md. App. 252 - Pinder v. Dean’s Empirical Analysis
1987
Citation profile
12 state decisions
How this case has been cited
Cited by 12 later decisions — most recently May 2003
12 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on 67 Md. App. 424 - Comptroller of Treasury v. World Book Childcraft International, Inc. · Allers v. Tittsworth · Supervisor of Assessments v. Group Health Ass'n · 69 Md. App. 458 - United Parcel Service, Inc. v. Comptroller of Treasury · 67 Md. App. 693 - Matthew Bender & Co. v. Comptroller of Treasury
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“1. First, the reviewing court must determine whether the agency recognized and applied the correct principles of law governing the case. The reviewing court is not constrained to affirm the agency where its order “is premised solely upon an erroneous conclusion of law.” 302 Md. at 834 , 490 A.2d 1296 . 2. Once it is determined that the agency did not err in its determination or interpretation of the applicable law, the reviewing court next examines the agency’s factual findings to determine if they are supported by substantial evidence, i.e., by such relevant evidence as a reasonable mind might accept as adequate to support a conclusion. Id. At this juncture, the Ramsay, Scarlett court reminds us that “It is the agency’s province to resolve conflicting evidence, and, where inconsistent inferences can be drawn from the same evidence, it is for the agency to draw the inference.” Id. at 835 , 490 A.2d 1296 . 3. Finally, the reviewing court must examine how the agency applied the law to the facts. This, of course, is a judgmental process involving a mixed question of law and fact, and great deference must be accorded to the agency. The test of appellate review of this function is “whether, ... a reasoning mind could reasonably have reached the conclusion reached by the [agency], consistent with a proper application of the [controlling legal principles].” Id. at 838 , 490 A.2d 1296 .”
2 later decisions quote this exact passage“While the Circuit Court gave no particular weight to Pritchett v. Kidwell, supra, we believe that case controls. The principle of “economic fact” emerged loud and clear from that case. See 55 Md.App. at 212-213 , 461 A.2d 57 . What did the parties to the transfer sub judice “consider the bargain to be”? As the Tax Court put it: “The economic fact is that the value of the stock increased by the fair market value of the land.” Before the transfer, the ... stock had no value. Once the corporation owned the land, the value of the stock increased dramatically. Thus, as a result of that “economic fact,” a real and substantial benefit accrued to the Deans. Accordingly, because the “actual consideration” was equivalent to the enhanced value of the stock, the transfer tax was properly based thereon.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.