Legal Opinion
Hercules, Inc. v. Comptroller of Treasury
Court of Special Appeals of Maryland
Decided September 3, 1997No. 699PublishedCited by 2 opinions
1Opinion of the Court
EYLER, Judge.
This case requires us to apply well established principles of law with respect to the constitutional limitations on Mary*33land’s ability to subject earnings of a non-domiciliary corporation to its corporate income tax.
Facts
On June 3,1991, Hercules, Inc., appellant, filed an amended Maryland income tax return for the year 1987, claiming a refund of corporate income tax in the amount of $132,562, the amount of tax previously paid on income derived from its sale of stock in a corporation known as HIMONT, Inc. On October 21,1992, the Comptroller of the Treasury, appellee, denied the…
2Cases cited28 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
23 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Read v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1999
- Hercules Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1998