Maryland Code, TAX – GENERAL 3-107

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Quorum: The number of legislators that must be present to do business.
state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

(a) Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business.

(b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal.

(c) A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge.