The Maryland Tax Court hears appeals from decisions of State or local tax authorities, including decisions of the Comptroller of Maryland. Once appeals are made to the Circuit Court, they may end up in the Appellate Courts, as illustrated by a recent opinion from Maryland’s Court of Special Appeals called John Zorzit v. Comptroller of Maryland.
One of the tools that technology has provided to law enforcement to assist in proving criminal cases is the use of cell tower data. That is, given sufficient information it is possible to determine which cell phone towers communicated with a cell phone within a given time frame, which can help place the alleged perpetrator near the scene of the crime. When and how such evidence can be used was explored by a case last month from Maryland’s intermediate appellate court called Calvin Jerome Hall v. State.