Legal Opinion
COMPTROLLER OF TREASURY, IT DIV. v. NCR Corp.
Court of Special Appeals of Maryland
Decided August 3, 1987No. 1132, September Term, 1986PublishedCited by 8 opinions
1Opinion of the Court
BISHOP, Judge.
This case involves a dispute between appellant Comptroller of the Treasury (Comptroller) and appellee NCR Corpo ration (NCR) over the assessment of Maryland corporate income taxes. The controversy began in 1976, when the Comptroller assessed NCR with additional Maryland corporate income taxes for the years 1972 through 1974 in the total amount of $30,315.00 plus interest. In 1980, the Comptroller again assessed NCR with additional Maryland corporate income taxes for the years 1975 through 1977, this time totalling $144,116.00 plus interest. NCR appealed both assessments to the…
2Cases cited38 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
33 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- Comptroller of Treasury v. Johns Hopkins UniversityCourt of Special Appeals of Maryland · 2009
- International Minerals & Chemical Corp. v. HeitkampNorth Dakota Supreme Court · 1987
- State Department of Assessments & Taxation v. Consolidation Coal Sales Co.Court of Appeals of Maryland · 2004
- American Home Products Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1990
3 more not listed; retrieve them via the Exa API.