Immanuel v. Comptroller of the Treasury

126 A.3d 196, 225 Md. App. 581, 2015 Md. App. LEXIS 161
CourtCourt of Special Appeals of Maryland
DecidedNovember 25, 2015
Docket1520/14
StatusPublished
Cited by1 cases

This text of 126 A.3d 196 (Immanuel v. Comptroller of the Treasury) is published on Counsel Stack Legal Research, covering Court of Special Appeals of Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Immanuel v. Comptroller of the Treasury, 126 A.3d 196, 225 Md. App. 581, 2015 Md. App. LEXIS 161 (Md. Ct. App. 2015).

Opinion

WOODWARD, J.

On November 3, 2011, Henry Immanuel, appellant, sent a Maryland Public Information Act (MPIA) request to the Comptroller of the Treasury, appellee. Immanuel requested a list of the top 5,000 “unclaimed property accounts ... that have been with your agency for 24 months or more ... formatted from largest account values to smallest account values.” The Comptroller denied Immanuel’s MPIA request on the grounds that the information requested contained individual financial information, which is prohibited from disclosure under the MPIA. See Md.Code (2014), § 4-336(b) of the General Provisions Article (“GP”).

On May 4, 2012, Immanuel filed a petition for judicial review of the Comptroller’s denial in the Circuit Court for Wicomico County. By order dated July 13, 2012, the court directed the Comptroller to comply with Immanuel’s MPIA request. Immanuel also filed a motion to seal the case record on the grounds that the record contained his trade secrets, which the court granted. The Comptroller filed an appeal to this Court, which reversed and remanded the case in a published opinion, Comptroller of Treasury v. Immanuel, 216 Md.App. 259, 85 A.3d 878 (2014) (“Immanuel I ”). In Imman-uel I, we concluded that “Immanuel should emerge on remand with a list of claims that tracks the Comptroller’s disclosure *585 obligations under the Abandoned Property Act.” Id. at 275, 85 A.3d 878.

On remand, on July 21, 2014, the circuit court ordered Immanuel to submit a modified MPIA request, limited to accounts received by the Comptroller within 365 days with a value of $100 or greater, without any sorting by value or other financial information. In addition, the court vacated its order to seal.

On appeal, Immanuel presents two questions for our review, which we have slightly rephrased:

1. Did the circuit court err or abuse its discretion by not following this Court’s mandate on remand?
2. Did the circuit court err by vacating its order to seal?

We answer both questions in the negative and, accordingly, affirm the judgment of the circuit court.

BACKGROUND

The background for this case is set forth in Immanuel I:

In his role as legal custodian of millions of dollars’ worth of unclaimed property, the Comptroller enters and stores in a database information regarding the property he is holding and who might be entitled to claim it. As the Comptroller receives each piece of abandoned property, his staff logs data about the property, its value, and the likely owner into the Comptroller’s database. The Comptroller is required by the Abandoned Property Act to publish annually, in local newspapers, the names and last known addresses of those individuals who appear to be the owners of property valued at $100 or more, although the published list does not disclose either the nature of unclaimed items of property or their value.
[] Immanuel is a “tracer,” someone who locates the owners of unclaimed property held by the Comptroller and, for a fee, assists those people in obtaining their property. On November 3, 2011, [] Immanuel sent a letter to the Comptroller requesting “a printout of all unclaimed proper *586 ty accounts” that had been unclaimed for two years or longer. In addition to requesting publicly available information—specifically, the names and last-known addresses of those entitled to the property—he asked the Comptroller to format the list “from largest account values to smallest account values” and to provide him “with the listing of the top 5,000 accounts after this formatting is done.” In his request, [ ] Immanuel acknowledged that the Public Information Act prohibited him from receiving “information concerning the specific value of each account or a description of the property,” and he asked that, once the list was sorted, the specific values be removed. Although the Comptroller, with the help of his information technology (“IT”) department, has the ability to perform [ ] Immanuel’s request, the Comptroller denied it.
Since 1978, [ ] Immanuel has submitted requests asking for lists of names and addresses sorted by value. The Comptroller granted those requests until 1992. That year, however, the Attorney General issued an opinion stating that the Public Information Act prohibited the Comptroller from disclosing the monetary value of individual items of unclaimed property to members of the public. [ ] Immanu-el, nonetheless, made five other requests in the years since, all five of which, including the one at issue, the Comptroller denied.
[On May 4, 2012,] Immanuel filed a petition seeking judicial review of the Comptroller’s most recent denial in the Circuit Court for Wicomico County. The court held a hearing [on June 7, 2012,] and took testimony from [] Immanuel and Eric Eichler, the Assistant Manager of the Comptroller’s Unclaimed Property Unit. According to [] Eichler, the Comptroller’s IT staff logs information about each piece of unclaimed property into a database as the Comptroller receives it. From there, the IT staff can extract and sort data from the database, and does so for non-agency requesters with enough regularity that he maintains (and publishes on a “form letter”) a schedule of fees. [ ] Eichler acknowledged that the Comptroller maintains “a *587 list available for the public if they need to, but it’s not sorted by dollar value.” He also testified that the Comptroller extracts and produces lists from this database in batches of 10,000 records in the normal course, for which it charges $500, and that the Comptroller’s fee schedule includes at least some forms of sorting. (“Q. But if my client were willing to pay for the [dollar-value] sort, doesn’t this fee schedule cover that potential? A. Yes, depending on what the sort is, I assume.”)
At the conclusion of the hearing, the circuit court declared that “[t]aking the additional step of formatting the list before redacting the financial information does nothing to reveal prohibited information.” Then, observing that “disclosure of public records is favored” in Maryland, the court granted [ ] Immanuel the relief he sought ánd ordered the Comptroller to provide him with the information in the format he had requested.

Id. at 263-65, 85 A.3d 878 (footnotes omitted).

The circuit court issued an Opinion and Order on July 13, 2012, ordering the Comptroller to “comply with [Immanuel’s MPIA] request and provide the unclaimed property records in the manner requested therein.” On July 23, 2012, Immanuel filed a Motion to Seal or Otherwise Limit Inspection of a Case Record (Rule 16-1009(a)(l)(A)) (“Motion to Seal”) on the grounds that the record contained his trade secrets. On August 9, 2012, the court granted Immanuel’s motion to seal the case record (“order to seal”).

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Related

Immanuel v. Comptroller of Maryland
141 A.3d 181 (Court of Appeals of Maryland, 2016)

Cite This Page — Counsel Stack

Bluebook (online)
126 A.3d 196, 225 Md. App. 581, 2015 Md. App. LEXIS 161, Counsel Stack Legal Research, https://law.counselstack.com/opinion/immanuel-v-comptroller-of-the-treasury-mdctspecapp-2015.