Legal Opinion
Comptroller of Treasury v. Ramsay, Scarlett & Co.
Court of Special Appeals of Maryland
Decided April 6, 1984No. 706, September Term, 1983PublishedCited by 8 opinions
1Opinion of the Court
ADKINS, Judge.
For income tax purposes, Article 81, § 316(c), Annotated Code of Maryland, provides for allocation of business income of a corporation which conducts business “partly within and partly without this State.”
[S]o much of the business income of the corporation as is derived from or reasonably attributable to the . . . business of the corporation carried on within this State, shall be allocated to this State and any balance of the business income shall be allocated outside this State. The portion of the business income derived from or reasonably attributable to the . . . business…
2Cases cited38 opinions
- 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
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- 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
33 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- Harrison v. HarrisonCourt of Special Appeals of Maryland · 1996
- Beeman v. Department of Health & Mental HygieneCourt of Special Appeals of Maryland · 1995
- SUPERVISOR OF ASSESSMENTS OF CALVERT CTY. v. St. Leonard Shores Joint Ven.Court of Special Appeals of Maryland · 1985
- Thames Point Assoc. v. Supervisor of Assessments of Baltimore CityCourt of Special Appeals of Maryland · 1986
3 more not listed; retrieve them via the Exa API.