Legal Opinion
Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided March 24, 2014No. 36/13PublishedCited by 28 opinions
1Opinion of the CourtAdkins, J.
Benjamin Franklin once wrote that “nothing can be said to be certain, except death and taxes.” 1 But Mr. Franklin did not promise certainty about what could be taxed or by whom. This case allows us to bring such certainty to a particular creature in the modern corporate landscape. To that end, we examine the Comptroller of Maryland’s (“Comptroller”) authority to tax the income of two out-of-state subsidiary corporations based on the subsidiaries’ relationship with their Maryland parent, the subsidiaries’ substance as corporations, and all the entities’ activity in Maryland.
FACTS AND LEGAL…
2Cases cited47 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Walden v. FioreSupreme Court of the United States · 2014
- College Savings Bank v. Florida Prepaid Postsecondary Education Expense BoardSupreme Court of the United States · 1999
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
42 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
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- Medical Management & Rehabilitation Services, Inc. v. Maryland Department of Health & Health HygieneCourt of Special Appeals of Maryland · 2015
- NIHC, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 2014
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