Legal Opinion
Comptroller of the Treasury v. SYL, Inc.
Court of Appeals of Maryland
Decided June 9, 2003No. 76 & 80, Sept. Term, 2000PublishedCited by 20 opinions
1Opinion of the CourtEldridge, J.
These cases concern the liability for Maryland income taxes of two corporations that do no business in Maryland, and own no tangible property in Maryland, but are subsidiaries of parents that do business in Maryland. The dispositive issue is whether there is a sufficient nexus between the State of Maryland and each subsidiary corporation so that the imposition of Maryland income tax does not violate either the Commerce Clause of the United States Constitution, Art. 1, Section 8, cl. 3, or principles of due process.
I
This opinion encompasses two cases; consequently, we shall set forth the facts…
2Cases cited24 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- 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
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
19 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Edwards Systems Technology v. CorbinCourt of Appeals of Maryland · 2004
- Gore Enterprise Holdings, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 2014
- KFC Corporation Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Surtees v. VFJ Ventures, Inc.Court of Civil Appeals of Alabama · 2008
- State Department of Assessments & Taxation v. Consolidation Coal Sales Co.Court of Appeals of Maryland · 2004
15 more not listed; retrieve them via the Exa API.