Miller & Chevalier Wins Victory for Maryland Taxpayer before the Maryland Tax Court


Washington, D.C., September 6, 2011 – After a trial on the merits, the Maryland Tax Court recently ruled in favor of a property owner finding that that the taxing authority improperly denied historic district tax credits related to the taxpayer's rehabilitation of a 200 year old property located in a historic district listed on the National Register of Historic Places. The taxing authority had denied the taxpayer's credit application on the grounds that a historic district recognized by the National Register of Historic Places did not constitute the type of historic district required under local regulations. Miller & Chevalier lawyers presented evidence regarding the rehabilitation process, the aesthetic and economic value of the property before and after the renovation, and the effect of the rehabilitation on the locality and designated historic district. They also presented evidence on the meaning of the term historic district, and on the legislative intent behind the enactment of the Maryland state historic tax credit statute. In ruling for the taxpayer, the court found that the taxpayer's rehabilitation satisfied the policy behind the tax credit statute and that the taxing authority's application of the long-standing local regulations was inconsistent with the plain meaning and purpose of the underlying statute. The lawyers representing the taxpayer included Michael Lloyd, Joseph Helm, David Blair, and Rex Winter.

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Founded in 1920, Miller & Chevalier is a Washington, D.C. law firm with a global perspective and leading practices in tax; employee benefits, including ERISA; international law and business; white collar and internal investigations; complex litigation; and government affairs. For more information on the firm, visit


Michael M. Lloyd, Miller & Chevalier, 202-626-1589
Laura Miller, Media Relations, Greentarget, 312-252-4104

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