Legal Opinion
Comptroller of the Treasury v. Armco Export Sales Corp.
Court of Special Appeals of Maryland
Decided May 1, 1990No. 1145, September Term, 1989PublishedCited by 5 opinions
1Opinion of the Court
JAMES S. GETTY, Judge,
Specially Assigned.
The Comptroller of the Treasury has filed this appeal from an order of the Circuit Court for Baltimore City affirming a decision of the Maryland Tax Court relating to income tax assessments against three separate corporations. The Tax Court reversed assessments for the years 1981 through 1985 against Armco Export Sales Corp. (Arm-co); General Motors Export Corp. (GM); and Thiokol International, Inc. (Thiokol).
The issues presented are whether the three corporations are required to pay Maryland corporate income taxes and, if so, whether limitations bars…
2Cases cited7 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- State Department of Assessments & Taxation v. ClarkCourt of Appeals of Maryland · 1977
- Xerox Corp. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1981
- Comptroller of the Treasury v. Atlantic Supply Co.Court of Appeals of Maryland · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Comptroller of the Treasury v. SYL, Inc.Court of Appeals of Maryland · 2003
- Classics Chicago, Inc. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 2010
- Comptroller of Treasury v. Gore Enterprise Holdings, Inc.Court of Special Appeals of Maryland · 2013
- Conagra Foods RDM, Inc. v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 2019
- ConAgra Brands v. ComptrollerCourt of Special Appeals of Maryland · 2019