Legal Opinion
Comptroller of the Treasury v. Atlantic Supply Co.
Court of Appeals of Maryland
Decided August 11, 1982No. [No. 169, September Term, 1981.]PublishedCited by 8 opinions
1Opinion of the CourtRodowsky, J.
This is an income tax case. The issue is whether all of the business income of the corporate taxpayer is to be allocated to Maryland because "the trade or business of the [taxpayer] is carried on wholly within this State ...." Md. Code (1957, 1980 Repl. Vol.), Art. 81, § 316 (c). 1 For the tax years in issue, 1972-1976, the taxpayer reported its entire business income, apportioned part of it to Maryland, and paid taxes only on that portion it considered as taxable by Maryland. The Comptroller of the Treasury, Income Tax Division (Comptroller) assessed additional taxes, with interest, on the…
2Cases cited6 opinions
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Keitz v. National Paving & Contracting Co.Court of Appeals of Maryland · 1957
- MacKall v. Zayre Corp.Court of Appeals of Maryland · 1982
- Southern Street Railway Advertising Co. v. Metropole Shoe Manufacturing Co.Court of Appeals of Maryland · 1900
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Lovelace v. AndersonCourt of Appeals of Maryland · 2001
- Automobile Trade Ass'n v. Harold Folk Enterprises, Inc.Court of Appeals of Maryland · 1984
- Gore Enterprise Holdings, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 2014
- Comptroller of the Treasury v. SYL, Inc.Court of Appeals of Maryland · 2003
- Ford Motor Land Development Corp. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1986
3 more not listed; retrieve them via the Exa API.