With no explanation, chose the best option from "A", "B", "C" or "D". Tax Court); Howard County v. Fred W. Allnutt, Inc., 74 Md.App. 422, 538 A.2d 321 (1988)(priorities of liens for unpaid sales tax); Allnut v. Comptroller of Treasury, 77 Md.App. 424, 550 A.2d 728 (1988), cert. denied, 315 Md. 307, 554 A.2d 393 (1989)(denial of injunction to debtor to enjoin assessment and collection of Maryland income tax and imposing $1,275 sanction against Allnutt and counsel); Allnutt v. Commissioner, No. 9225-89, 1991 WL 2061 (U.S.Tax Ct. Jan. 14, 1991), aff'd by unreported opinion, 956 F.2d 1162 (4th Cir.1992), cert. denied, 506 U.S. 816, 113 S.Ct. 57, 121 L.Ed.2d 25 (1992)(upholding debtor's federal income tax liability for tax years 1981 through 1986, and imposing sanction of $25,000 against the debtor); Allnutt v. U.S., et al., No. 92-9778 (D.Md. June 21, 1993)(<HOLDING>); Allnutt v. Aronin, 8 F.3d 816, 1993 WL 431064

A: holding that allnutt was the sole owner of entities created by him to thwart collection of taxes
B: holding the fact that an exempt owner who acquired legal title after date when liability for current taxes had accrued was the equitable owner did not make the exemption applicable
C: holding that a retail seller was an agent of the state in the collection of taxes and thus owed a fiduciary duty toward the state
D: holding that registration requirements that aid in the collection of taxes are valid exercise of congress power to tax
A.