Legal Opinion
Classics Chicago, Inc. v. Comptroller of Treasury
Court of Special Appeals of Maryland
Decided January 4, 2010No. 2047, September Term, 2008PublishedCited by 9 opinions
1Opinion of the CourtJames R. Eyler, J.
The Classics Chicago, Inc. (“Classics”) and The Talbots, Inc. (“Talbots”), appellants, appeal from a judgment entered by the Circuit Court for Baltimore City, affirming a Maryland Tax Court decision, which had affirmed income tax assessments against appellants by the Comptroller of the Treasury, appel lee. The assessments were for the years 1993-2003 (“the Taxable Period”).
The principal issue before us is whether Classics, a wholly owned subsidiary of Talbots, and which has no physical presence in this State, can be constitutionally required to pay State income taxes on its income, when…
2Cases cited39 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- United Parcel Service, Inc. v. People's CounselCourt of Appeals of Maryland · 1994
- Board of Physician Quality Assurance v. BanksCourt of Appeals of Maryland · 1999
- Bulluck v. Pelham Wood ApartmentsCourt of Appeals of Maryland · 1978
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
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3Cited by9 opinions
- Gore Enterprise Holdings, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 2014
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- Bert v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 2013
- Comptroller of the Treasury v. JalaliCourt of Special Appeals of Maryland · 2018
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