Parties John Hildreth (defendant and appellant) Tidewater Equipment Company (plaintiff and appellee) History of the case: Tidewater sued Hildreth on the grounds that Hildreth was personally liable for debts owed by Hildreth’s company, HCE-NJ. The court entered judgment against Hildreth for the entire corporate debt. On appeal to both the appellate court and the court of special appeals, the ruling went in favor of Hildreth. The Maryland court of appeals finally reversed the original judgment in favor of Hildreth Facts John Hildreth was the sole shareholder, director, and officer of a New Jersey corporation named HCE Inc. Although Hildreth opened an office in Maryland, he never registered the company in the state as the Maryland Code required. In 1998, HNCE-NJ entered negotiations for the long term rental of equipment from Tidewater Equipment Co. After payment for a few months of the service, HNC-NJ stopped paying for the equipment and Tidewater wound up repossessing it. Tidewater was owed $47,246 for the months of non-payment from HNC-NJ
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