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COMPTROLLER v. ATLANTIC SUPPLY CO.

[No. 169, September Term, 1981.]

294 Md. 213 (1982)

448 A.2d 955

COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION v. ATLANTIC SUPPLY COMPANY

Court of Appeals of Maryland.

Decided August 11, 1982.

Attorney(s) appearing for the Case

John K. Barry, Assistant Attorney General, with whom were Stephen H. Sachs, Attorney General of Maryland, and Gerald Langbaum, Assistant Attorney General, on the brief, for appellant.

Ronald U. Shaw, with whom were John J. Ghingher, III and Weinberg & Green on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SMITH, ELDRIDGE, COLE, DAVIDSON, RODOWSKY and COUCH, JJ.

RODOWSKY, J., delivered the opinion of the Court.

This is an income tax case. The issue is whether all of the business income of the corporate taxpayer is to be allocated to Maryland because "the trade or business of the [taxpayer] is carried on wholly within this State...." Md. Code (1957, 1980 Repl. Vol.), Art. 81, § 316 (c).1 For the tax years in issue, 1972-1976, the taxpayer reported...

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