Legal Opinion
Ramsay, Scarlett & Co. v. Comptroller of Treasury
Court of Appeals of Maryland
Decided April 25, 1985No. 102, September Term, 1984PublishedCited by 169 opinions
1Opinion of the Court
MURPHY, Chief Judge.
This case involves an assessment of additional corporate income tax by the Maryland Comptroller of the Treasury upon Ramsay, Scarlett & Company, Inc. (Ramsay Scarlett), pursuant to the provisions of Maryland Code (1957, 1980 Repl.Vol.), Article 81, § 316(c), which insofar as pertinent reads as follows:
“(c) [Business income] shall be allocated to this State if the trade or business of the corporation is carried on wholly within this State, but if the trade or business of the corporation is carried on partly within and partly without this State so much of the business income…
2Cases cited16 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- State Insurance Commissioner v. National Bureau of Casualty UnderwritersCourt of Appeals of Maryland · 1967
- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
11 more not listed; retrieve them via the Exa API.
3Cited by169 opinions
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- Maryland Aviation Administration v. NolandCourt of Appeals of Maryland · 2005
- Longshore v. StateCourt of Appeals of Maryland · 2007
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- CBS Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1990
164 more not listed; retrieve them via the Exa API.