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Hagerstown. However, Dr. Farah’s employment history indicates he
stopped residing in Hagerstown in June 1998. Around the time he
began work for Sierra, Dr. Farah sold his Hagerstown practice,
gave up his privileges at the local Hagerstown hospital, and was
terminated from employment with the Victor Cullen Academy because
he no longer lived in Hagerstown or elsewhere within a 20-mile
radius of the facility.
Respondent relies heavily on the fact that petitioners used
the Hagerstown address on their tax returns, driver’s licenses,
vehicle registrations, and voter registrations. Petitioners
explain that they did not change their mailing address because
they wanted to maintain a consistent appearance considering Dr.
Farah’s myriad professional and business activities, including
positions with various State medical boards. Since 1980, Dr.
Farah has used the Hagerstown address for all of his business
activities. Petitioners further argue that the addresses were
not changed on their tax returns, voter registrations, driver’s
licenses or vehicle registrations because they still resided in
Maryland, they still owned the Hagerstown house, they did not
believe that changing the address made any difference,8 and they
wanted all mail sent to a single address.
8In fact, petitioners’ residency affected the amount of
Maryland local income tax petitioners paid. The local income tax
rate imposed on residents of Hagerstown is greater than that
imposed on residents of Berlin. See Md. Code Ann., Tax-Gen. sec.
10-106 (LexisNexis 2004).
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