120 East Baltimore Street
Suite 1700
Baltimore, Maryland 21202


Daniel F. Goldstein
Stuart Levine


Contact
Online Form: Here
Telephone: 410-962-1030
Facsimile: 410-385-0869
Email: Holzheid@mdinterestrateclass.com

Case Overview

This website provides information to members of the plaintiff class in the lawsuit Holzheid v. Comptroller of the Treasury of Maryland. The Holzheid lawsuit challenges the interest rate being applied to certain income tax refunds due to Maryland taxpayers as a result of the Supreme Court’s decision in Comptroller of the Treasury of Maryland v. Wynne, __ U.S. __, 135 S.Ct. 1787 (2015). Class members in this lawsuit include Maryland taxpayers who paid income tax in other states between 2006 and 2014 for which they did not receive full credit in Maryland and filed a protective claim for a refund of that income tax (a “Wynne claim”). Normally, if a taxpayer is owed and files for a refund, interest begins accruing at the rate of 13% on the refund from the 45th day after the claim is filed. However, in 2014 the General Assembly passed a law mandating that Wynne claims would receive only 3% interest from 45 days after the time they were filed until the time they are paid. The Holzheid lawsuit alleges that the application of a lower interest rate only to Wynne claims violates certain federal constitutional provisions that prevent the State from taking a property right without due process or just compensation and from burdening interstate commerce. It is estimated that, by applying the lower interest rate of 3% to Wynne claims, the State is depriving class members of a total of $38.4 million. You can read the full complaint and amended complaint here.

Case Status Update

Mar 06. 2017

On March 6, 2017 the Court issued the Order to Docket the Redacted Copy of Defendants’ Memorandum in Opposition to Plaintiff’s Motion for Summary Judgment and in Support of Defendants’ Cross-Motion for Summary Judgement
view original document

Dec 06. 2016

Motion Hearing will be held on January 30, 2017 at 9:30 a.m. in Room 230 in Courthouse East, 111 North Calvert Street, Baltimore, MD  21202.

Nov 30. 2016

A hearing on Motions for Class Certification and Summary Judgment will be held on January 30, 2017, 9:30-11:30.  Details to follow.

Nov 15. 2016

On November 9, 2016, Defendants’ Reply Memorandum in Opposition to Plaintiffs’ Motion for Summary Judgment and in Support of Defendants’ Cross-Motion for Summary Judgment was served.
view original document

Nov 15. 2016

On November 1, 2016, Plaintiffs’ Reply in Support of Their Motion for Summary Judgment and Opposition to Defendants’ Cross-Motion for Summary Judgment was filed.
view original document

Nov 08. 2016

Hearing Scheduled on Motion for Summary Judgment
November 23, 2016
Time: 10:00 AM
Room: 330
Place: Circuit Court for Baltimore City – Courthouse East
111 North Calvert Street Baltimore MD, 21202
view original document

Oct 20. 2016

On October 20, 2016, Defendants’ Memorandum in Opposition to Plaintiff’s Motion for Summary Judgment and in Support of Defendants’ Cross-Motion for Summary Judgement and Request for Hearing was filed.
view original document

Sep 26. 2016

On September 20, 2016, the Memorandum in Support of Plaintiffs’ Motion for Summary Judgment was filed.
view original document

Aug 04. 2016

On July 20, 2016, the Defendants responded in opposition to the Plaintiffs’ Motion for Class Certification.
view original document

Mar 28. 2016

On March 28, 2016, the court denied the Defendants’ Motion for Reconsideration.
view original document

Feb 26. 2016

The defendants filed a Motion for the Court to reconsider its order dated January 16, 2016, denying the Defendants’ Motion to Dismiss.
view original document

Feb 19. 2016

The following reply was filed by the defendants in Baltimore City Circuit Court on February 19, 2016.  The Court has ruled.  Please see February 16 document.
view the original document

Feb 12. 2016

The Defendants seek to file a reply memorandum in support of their motion to dismiss on or before February 19, 2016.
view the original document

Feb 01. 2016

Plaintiffs filed their opposition to Defendants’ motion to dismiss.  After Defendants reply, we will await the Court’s ruling on Defendants’ motion, probably after a hearing.
view the original document

Jan 12. 2016

The following motion to dismiss was filed by the defendants in Baltimore City Circuit Court on January 8, 2016.  The motion seeks to dismiss all of the plaintiffs’ claims on the theory that they should have been brought through the administrative process established for tax disputes.
view the original document

Dec 10. 2015

An amended complaint was filed by Michael Holzheid, Bruce Feinerman, and Jeffrey and Arielle Grill against the defendants.
view the original document

Nov 13. 2015

The following complaint was filed in Baltimore City Circuit Court on behalf of Michael Holzheid against the Comptroller of the Treasury of Maryland and the State of Maryland
view the original document