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Tax Talk

From The Chair

Changes to Maryland Estate Tax

First Annual Tax Excellence Award

Section Council

Recent Maryland Tax Court Cases

MSBA/MACPA Task Force to Make Recommendations to the Maryland Comptroller's Office

2002 - 2003 Study Group Meeting Schedules

2003 Earned Income Credit Project Volunteers Needed!

News About The Next Tax Talk

TAX TALK

Published by the Section of Taxation of the Maryland State Bar Association, Inc.

· Jonathan Z. May, Chair ·  
Stephanie Ketchum, Editor, 
Catherine Mary Rafferty, Asst. Editor


Volume XI Number 1

Fall 2002

2002-2003 TAX SECTION COUNCIL

The following persons have been appointed to serve as the Officers, Committee Chairs and Vice Chairs, and Members of the Tax Section Council for the 2002-2003 year:

OFFICERS

Chair:
Jonathan Z. May
Whiteford, Taylor & Preston L.L.P. 
20 Columbia Corporate Center 
10420 Little Patuxent Parkway Columbia, Maryland 21044-3528 
Tel: 410-347-8781 
Fax: 410-884-0719
E-Mail: jmay@wtplaw.com

Chair Elect:
Jeffrey A. Markowitz
Miles & Stockbridge P.C.
10 Light Street
Baltimore, Maryland 21202
Tel: 410-385-3523
Fax: 410-385-3700
E-Mail:
jmarkowitz@milesstockbridge.com

Secretary/Treasurer:
Elissa F. Borges
Denick & Hyman, P.A.
20 South Charles Street, Suite 300
Baltimore, Maryland 21201
Tel: 410-727-6900
Fax: 410-727-6904
E-Mail:
efb@denickhyman.com

PAST CHAIRS

Robin W. Denick
Office of Chief Counsel
Internal Revenue Service
31 Hopkins Plaza, Suite 1300
Baltimore, Maryland 21201
Tel: 410-962-3153
Fax: 410-962-1836
E-Mail: Robin.W.Denick@M1.
IRSCounsel.Treas.Gov
 

Walter R. Calvert
Venable, Baetjer & Howard, LLP
Two Hopkins Plaza, Suite 1800
Baltimore, Maryland 21201
Tel: 410-244-7726
Fax: 410-244-7742
E-Mail: wrcalvert@venable.com

Robert L. Zouck
Clerk, Maryland Tax Court
301 West Preston Street, Suite 1513
Baltimore, Maryland 21201
Tel: 410-767-4830
Fax: 410-333-5286
E-Mail: bobz@mail.txcrt.state.md.us

David M. Cohen
Linowes and Blocher LLP
1010 Wayne Avenue, 10th Floor
Silver Spring, Maryland 20910
Tel: 301-650-7067
Fax: 301-495-9044
E-Mail: dmc@linowes-law.com

Mary Beth Beattie
Law Office of Mary Beth Beattie
109 North Adams Street
Rockville, Maryland 20850
Tel: 301-309-3719
Fax: 301-309-3849
E-Mail:
mbb@mbbeattie.com 

Stuart Levine
Law Office of Stuart Levine
The First Financial Group Bldg.
401 Washington Avenue, Suite 900
Baltimore, Maryland 21204
Tel: 410-823-0713
Fax: 401-823-0175
E-Mail: sltax@erwlaw.com

COMMITTEE CHAIRS AND VICE-CHAIRS

ADVANCED TAX INSTITUTE

Chair:
Jessica Lubar
Mile & Stockbridge, PC
10 Light Street
Baltimore, Maryland 21202
Tel: 410-385-3533
Fax: 410-385-3700
E-Mail: jlubar@milesstockbridge.com 

Vice-Chair:
Rudolph E. DeMeo
Recher & DeMeo, LLC
300 Allegheny Avenue
Towson, Maryland 21204
Tel: (410) 825-3100
Fax: (410) 825-3063
E-Mail:
rdemeo@recher-demeo.com

CONTINUING LEGAL EDUCATION

Chair:
Chaya Kundra
255 North Washington Street
Suite 205
Rockville, Maryland 20850
Tel: 301-424-7585
E-mail: ckundra@kundrataxlaw.com

Vice Chair:
Lonnie M. Ritzer
Shapiro Sher & Guinot
Twentieth Floor
36 South Charles Street
Baltimore, Maryland 21201
Tel: 410-385-4221
Fax: 410-539-7611
E-Mail:
LMR@shapirosher.com

PROGRAM

Chair:
Richard F. Lindstrom
233 E. Redwood Street
Baltimore, Maryland 21202-3332
Tel: 410-576-4271
Fax: 410-576-4246
E-Mail:
rlindstrom@gfrlaw.com

Vice Chair:
James W. Dawson
Comptroller of Maryland
Revenue Administration Center
Annapolis, Maryland 21411-00001
Tel: 410-260-7645
Other: 1-800-638-2937
Fax: 410-974-3456
E-Mail:
jdawson@comp.state.md.us

FEDERAL LEGISLATION/IRS LIAISON

Chair:
Robert H. Geis, Jr.
Venable, Baetjer & Howard, LLP
Two Hopkins Plaza, Suite 1800
Baltimore, Maryland 21201
Tel: 410-244-7599
Fax: 410-244-7742
E-Mail: rhgeis@venable.com

LAW SCHOOL LIAISON

Chair:
Fred Brown
University of Baltimore
1420 N. Charles Street
Baltimore, Maryland 21201
Tel: 410-837-4537
Fax: 410-837-4560
E-Mail: fbrown@ubmail.ubalt.edu

MEMBER SERVICES

Chair:
Marilyn E. Nelson
Law Offices of Marilyn E. Nelson
3 Bethesda Metro Center
Suite 700
Bethesda, Maryland 20814
Tel. 301-664-8448
Fax: 301-320-9063
E-Mail:
marilyn@menelsonlaw.com

Advisor:
Robin W. Denick
Office of Chief Counsel
Internal Revenue Service
31 Hopkins Plaza, Suite 1300
Baltimore, Maryland 21201
Tel: 410-962-3153
Fax: 410-962-1836
E-Mail: Robin.W.Denick@M1.
IRSCounsel.Treas.Gov
 

PRO BONO

Co-Chair:
Caroline D. Ciraolo
Martin, Snyder & Bernstein
217 East Redwood Street
Suite 2000
Baltimore, Maryland 21201
Tel: 410-547-7163
Fax: 410-547-1605
E-Mail: cdc@msbpa.com

Co-Chair:
Leigh Kessler
Gordon, Feinblatt, Rothman,
Hoffberger & Hollander LLC
233 East Redwood Street
Baltimore, Maryland 21202
Tel: 410-576-4026
Fax: 410-576-4167
E-Mail: lkessler@gfrlaw.com
Advisor:
Robert L. Zouck
Clerk, Maryland Tax Court
301 West Preston Street, Suite 1513
Baltimore, Maryland 21201
Tel: 410-767-4830
Fax: 410-333-5286
E-Mail: bobz@mail.txcrt.state.md.us

NOMINATIONS

Committee Members:

Robert L. Zouck
Clerk, Maryland Tax Court
301 West Preston Street, Suite 1513
Baltimore, Maryland 21201
Tel: 410-767-4830
Fax: 410-333-5286
E-Mail: bobz@mail.txcrt.state.md.us

Robin W. Denick
Office of Chief Counsel
Internal Revenue Service
31 Hopkins Plaza, Suite 1300
Baltimore, Maryland 21201
Tel: 410-962-3153
Fax: 410-962-9652
E-Mail:
Robin.W.Denick@M1.
IRSCounsel.Treas.Gov

Jonathan Z. May
20 Columbia Corporate Center 
10420 Little Patuxent Parkway 
Columbia, Maryland 21044-3528 
Tel: 410-347-8781 
Fax: 410-884-0719
E-Mail: jmay@wtplaw.com

Jeffrey A. Markowitz
Miles & Stockbridge P.C.
10 Light Street
Baltimore, Maryland 21202
Tel: 410-385-3523
Fax: 410-385-3700
E-Mail:
jmarkowitz@milesstockbridge.com
Elissa F. Borges
Denick & Hyman, P.A.
20 South Charles Street, Suite 300
Baltimore, Maryland 21201
Tel: 410-727-6900
Fax: 410-727-6904
E-Mail: efb@denickhyman.com

STATE LEGISLATION

Chair:
Evelyn W. Pasquier
Piper, Marbury, Rudnick & Wolfe
6225 Smith Avenue
Baltimore, Maryland 21209
Tel: 410-580-3000
Fax: 410-580-3776
E-Mail: 
evelyn.pasquier@piperrudnick.com

Vice-Chair:
Darryl J. Sidle
Baxter, Baker, Sidle, Conn & Jones, P.A.
120 E. Baltimore Street
Suite 2100
Baltimore, Maryland 21202
Tel: (410) 230-3800
Fax: (410) 230-3801
E-Mail: djs@bbsclaw.com 

Member:
Andrea B. Gillespie
Thomas, Ronald & Cooper, P.A.
409 Washington Avenue, Suite 314
Towson, Maryland 21204
Tel: 410-296-6777
Fax: 410-821-8406
E-Mail:
TRCPA2000@aol.com
Member:
James W. Dawson, Jr.
Comptroller of Maryland
Revenue Administration Center
Annapolis, Maryland 21411-00001
Tel: 410-260-7645
Other: 1-800-638-2937
Fax: 410-974-3456
E-Mail:
jdawson@comp.state.md.us
Advisor:
David M. Cohen
Linowes and Blocher LLP
1010 Wayne Avenue, 10th Floor
Silver Spring, Maryland 20910
Tel: 301-650-7067
Fax: 301-495-9044
E-Mail:
dmc@linowes-law.com

TAX EXCELLENCE AWARD

Chair:
Jeffrey A. Markowitz
Miles & Stockbridge P.C.
10 Light Street
Baltimore, Maryland 21202
Tel: 410-385-3523
Fax: 410-385-3700
E-Mail:
jmarkowitz@milesstockbridge.com
Committee Members:
Jonathan Z. May
Whiteford, Taylor 
& Preston L.L.P. 
20 Columbia Corporate Center 
10420 Little Patuxent Parkway 
Columbia, Maryland 21044-3528 
Tel: 410-347-8781 
Fax: 410-884-0719
E-Mail:
jmay@wtplaw.com
Walter R. Calvert
Venable, Baetjer & Howard, LLP
Two Hopkins Plaza
Suite 1800
Baltimore, Maryland 21201
Tel: 410-244-7726
Fax: 410-244-7742
E-Mail:
wrcalvert@venable.com
Robin W. Denick
Office of Chief Counsel
Internal Revenue Service
31 Hopkins Plaza, Suite 1300
Baltimore, Maryland 21201
Tel: 410-962-3153
Fax: 410-962-1836
E-Mail: Robin.W.Denick@M1.
IRSCounsel.Treas.Gov
David M. Cohen
Linowes and Blocher LLP
1010 Wayne Avenue
10th Floor
Silver Spring, Maryland 20910
Tel: 301-650-7067
Fax: 301-495-9044
E-Mail: dmc@linowes-law.com
Robert L. Zouck
Clerk, Maryland Tax Court
301 West Preston Street
Suite 1513
Baltimore, Maryland 21201
Tel: 410-767-4830
Fax: 410-333-5286
E-Mail:
bobz@mail.txcrt.state.md.us
Stuart Levine
Eastwick Rose Wright Borinsky
Dixon & Levine P.A.
201 North Charles Street
Suite 210
Baltimore, Maryland 21201
Tel: 410-685-6509
Fax: 410-685-6504
E-Mail:
sltax@erwlaw.com
Mary Beth Beattie
Law Office of Mary Beth Beattie
109 North Adams Street
Rockville, Maryland 20850
Tel: 301-309-3719
Fax: 301-309-3849
E-Mail: mbb@mbbeattie.com

TAX STUDY GROUPS

Chair:
Richard Chisholm
7700 Old Georgetown Road
Suite 800
Bethesda, Maryland 20814
Tel: 301-986-2200
Fax: 301-986-4155
E-Mail: 
rchisholm@roberteward
associates.com

Advisor:
Stuart Levine
Eastwick Rose Wright Borinsky
Dixon & Levine P.A.
201 North Charles Street
Suite 210
Baltimore, Maryland 21201
Tel: 410-685-6509
Fax: 410-685-6504
E-Mail:
sltax@erwlaw.com

TAX TALK

Chair:
Stephanie Ketchum
Whiteford, Taylor & Preston LLP
Seven St. Paul Street
Baltimore, Maryland 21202
Tel: 410-347-
Fax: 410-347-9414
E-Mail: sketchum@wtplaw.com

Vice-Chair:
Catherine M. Rafferty
Law Offices of 
Catherine Mary Rafferty
4801 Yuma Street, N.W.
Washington, D.C. 20016
Tel: 202-244-0608
Fax: 202-244-2967
E-Mail: cm.rafferty@verizon.net 

TECHNOLOGY

Chair:
Brian W. Young
Law Offices of Bryan W. Young
210 W. Pennsylvania Avenue
Suite 240
Towson, Maryland 21204
Tel: 410-583-7800
Fax: 410-583-9503
E-Mail: bryanwyoung@aol.com


LIAISON TO MSBA BOARD OF GOVERNORS

Jodi K. Ebersole
5801 Smith Avenue, MC 31
Baltimore, Maryland 21201
Phone: (410) 205-5483
Fax: (410) 205-6389
E-mail: jodi_ebersole@stpaul.com

AD HOC COMMITTEE

COMPTROLLER/MACPA LIAISON

Chair:
Andrea B. Gillespie
Thomas, Ronald & Cooper, P.A.
409 Washington Avenue, Suite 314
Towson, Maryland 21204
Tel: 410-296-6777
Fax: 410-821-8406
E-Mail: TRCPA2000@aol.com

Committee Members
Walter R. Calvert

Venable, Baetjer & Howard, LLP
Two Hopkins Plaza
Suite 1800
Baltimore, Maryland 21201
Tel: 410-244-7726
Fax: 410-244-7742
E-Mail: wrcalvert@venable.com

Caroline Ciraolo
Martin, Snyder & Bernstein, P.A.
217 East Redwood Street
Suite 2000
Baltimore, Maryland 21202
Tel: 410-547-7163
Fax: 410-547-1605
E-Mail:
cdc@msbpa.com
Richard Chisholm
7700 Old Georgetown Road
Suite 800
Bethesda, Maryland 20814
Tel: 301-986-2200
Fax: 301-986-4155
E-Mail:
rchisholm@robertewardassociates.com

SECTION COUNCIL MEMBERS

TERMS EXPIRING IN 2003

Richard S. Chisholm
7700 Old Georgetown Road
Suite 800
Bethesda, Maryland 20814
Tel: 301-986-2200
Fax: 301-986-4451
E-Mail: rchisholm@roberteward
associates.com
Marilyn E. Nelson
Law Offices of Marilyn E. Nelson
3 Bethesda Metro Center
Suite 700
Bethesda, Maryland 20814
Tel. 301-664-8448
Fax: 301-320-9063
E-Mail:
marilyn@menelsonlaw.com
Evelyn W. Pasquier
Piper, Marbury, Rudnick & Wolfe
6225 Smith Avenue
Baltimore, Maryland 21209
Tel: 410-580-3000
Fax: 410-580-3776
E-Mail:
evelyn.pasquier@piperrudnick.com
Brian W. Young
Law Offices of Bryan W. Young
210 W. Pennsylvania Avenue
Suite 240
Towson, Maryland 21204
Tel: 410-583-7800
Fax: 410-583-9503
E-Mail: bryanwyoung@aol.com
Robert H. Geis, Jr.
Venable, Baetjer & Howard, LLP
Two Hopkins Plaza, Suite 1800
Baltimore, Maryland 21201
Tel: 410-244-7599
Fax: 410-244-7742
E-Mail:
rhgeis@venable.com

TERMS EXPIRING IN 2004

Caroline P. Ciraolo
Martin, Snyder & Bernstein, P.A.
217 East Redwood Street
Suite 2000
Baltimore, Maryland 21202
Tel: 410-547-7163
Fax: 410-547-1605
E-Mail:
cdc@msbpa.com
James W. Dawson
Comptroller of Maryland
Revenue Administration Center
Annapolis, Maryland 21411-00001
Tel: 410-260-7645
Other: 1-800-638-2937
Fax: 410-974-3456
E-Mail:
jdawson@comp.state.md.us
Stephanie W. Ketchum
Whiteford, Taylor & Preston LLP
Seven St. Paul Street
Baltimore, Maryland 21202
Tel: 410-347-9443
Fax: 410-347-9414
E-Mail:
sketchum@wtplaw.com
Richard F. Lindstrom
233 E. Redwood Street
Baltimore, Maryland 21202-3332
Tel: 410-576-4271
Fax: 410-576-4246
E-Mail:
rlindstrom@gfrlaw.com
Jessica R. Lubar
Miles & Stockbridge P.C.
10 Light Street
Baltimore, Maryland 21202
Tel: 410-385-3533
Fax: 410-385-3700
E-Mail:
jlubar@milesstockbridge.com

TERMS EXPIRING IN 2005

Fred Brown
University of Baltimore
1420 N. Charles Street
Baltimore, Maryland 21201
Tel: 410-837-4537
Fax: 410-837-4560
E-Mail: fbrown@ubmail.ubalt.edu
Chaya Kundra
255 N. Washington Street
Suite 505
Rockville, Maryland 20850
Tel: 301-424-7585
Fax: 301-762-7209
E-Mail: ckundra@kundrataxlaw.com
Andrea B. Gillespie
Thomas, Ronald & Cooper, P.A.
409 Washington Avenue
Suite 314
Towson, Maryland 21204
Tel: 410-296-6777
Fax: 410-821-8406
E-Mail:
gillespie@thomasronald.com
Lonnie M. Ritzer
Shapiro Sher & Guinot
Twentieth Floor
36 South Charles Street
Baltimore, Maryland 21201
Tel: 410-385-4221
Fax: 410-539-7611
E-Mail:
LMR@shapirosher.com
Darryl J. Sidle
Baxter, Baker, Sidle, 
Conn & Jones, P.A.
120 E. Baltimore Street
Suite 2100
Baltimore, Maryland 21202
Tel: 410-230-3800
Fax: 410-230-3801
E-Mail: djs@bbsclaw.com

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