Coerper v. Comptroller of the Treasury

We are here presented with the question of whether the local income tax authorized by Code (1957, 1969 Repl. Vol.) Art. 81, § 283 (a) is to be “a percentage of the liability of such resident for State income tax” before or after application of the credit provided in § 290 of Art. 81. We shall here affirm the order of the Maryland Tax Court holding that the tax is a percentage of the liability before application of the credit.

Appellants, Milo G. Coerper and Lois H. Coerper, his wife, (Coerper) reside in Montgomery County. Mr. Coerper is a member of the Bar of this Court and of other courts. He…