Comptroller of Md. v. Broadway Services

Comptroller of Maryland v. Broadway Services, Inc., No. 2807, September Term, 2018, Argued: May 11, 2020 PRINCIPAL-AGENT RELATIONSHIP – ANALYSIS OF THE RELATIONSHIP When analyzing whether an agency relationship exists between parties to a contract, the contract is the starting point for analyzing the nature of the parties’ relationship, particularly whether a fiduciary relationship has been established or is precluded by the terms of the contract. PRINCIPAL-AGENT RELATIONSHIP – ANALYSIS OF THE RELATIONSHIP When analyzing whether an agency exists between affiliated business entities, the…