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              In a "decision with important implications for
         professional athletes" in MD, a hearing officer cleared
         Orioles OF Brady Anderson and former OF Mike Devereaux "of
         claims they owed back taxes and said neither man should have
         been taxed as a resident," according to Jon Morgan of the
         Baltimore SUN.  The decision "may clear up an ambiguity" in
         MD's taxation of athletes, "where the state had argued that
         many players should be taxed as residents if they keep a
         home here year-round."  Both Anderson and Devereaux
         considered themselves residents of other states, while
         living part-time in MD.  But the state had "sought hundreds
         of thousands of dollars in back taxes from both men, and
         notified several other current and former" Orioles they were
         under investigation.  Anderson paid MD taxes "based on the
         number of days worked in Baltimore, but not on away games or
         his off-season endorsement income."  After a May hearing,
         the ruling, delivered Wednesday, said the evidence showed
         neither Anderson or Devereaux was "a statutory resident" of
         MD.  The state "has indicated it will drop the
         investigations of the other players, as well" (SUN, 11/7).

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