Legal Opinion
Roach v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided August 20, 1992No. 76, September Term, 1990PublishedCited by 14 opinions
1Opinion of the Court
ELDRIDGE, Judge.
Maryland Code (1988), § 10-703(a) of the Tax-General Article, provides, with certain exceptions not here relevant, that
“an individual may claim a credit only against the State income tax for a taxable year in the amount determined under subsection (c) of this section for tax on income paid to another state for the year.” (Emphasis added).
This appeal presents the question of whether the District of Columbia’s tax on unincorporated businesses, D.C.Code Ann. § 47-1808.1 through § 47-1080.7 (1981, 1990 Repl. Vol.), is a “tax on income” under the above-quoted Maryland statute so…
2Cases cited26 opinions
- R. A. v. v. City of St. PaulSupreme Court of the United States · 1992
- Palmore v. United StatesSupreme Court of the United States · 1973
- Elmendorf v. TaylorSupreme Court of the United States · 1825
- Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
- Hauch v. ConnorCourt of Appeals of Maryland · 1983
21 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
- State Department of Assessments & Taxation v. Consumer Programs, Inc.Court of Appeals of Maryland · 1993
- MacFarlane v. Utah State Tax CommissionUtah Supreme Court · 2006
- Rouse-Fairwood Limited Partnership v. Supervisor of Assessments of Prince George's CountyCourt of Special Appeals of Maryland · 1998
- Carriage Hill Cabin John, Inc. v. Maryland Health Resources Planning CommissionCourt of Special Appeals of Maryland · 1999
9 more not listed; retrieve them via the Exa API.