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COMPTROLLER v. HASKIN

Nos. 65, 66 and 67, September Term, 1983.

298 Md. 681 (1984)

472 A.2d 70

COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION ET AL. v. ROBERT E. HASKIN ET AL. COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION v. EDOUARD D. VALETTE COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION v. EARL. L. HEACOCK ET UX.

Court of Appeals of Maryland.

March 12, 1984.

Attorney(s) appearing for the Case

John K. Barry, Asst. Atty. Gen., Annapolis (Stephen H. Sachs, Atty. Gen., of Baltimore, and Gerald Langbaum, Asst. Atty. Gen., Annapolis, on brief), for appellant.

Charles C. Shelton, Baltimore, (Cynthia L. Leppert and Semmes, Bowen & Semmes, Baltimore, on brief), for Haskin et al.

Edouard D. Valett, in pro. per.

Ronald U. Shaw, Baltimore, (Miles & Stockbridge, Baltimore, on brief), for Heacock et ux.

Marvin J. Garbis and Garbis & Schwait, P.A., Baltimore, Md., John B. Jones, Jr., Joan E. Donoghue and Covington & Burling, Washington, D.C., on brief, for amicus curiae International Business Machines Corp.

Argued before MURPHY, C.J., and SMITH, ELDRIDGE, COLE, DAVIDSON, RODOWSKY and COUCH, JJ.

COUCH, Judge.

Each of the cases before us today involves a common issue; therefore, we address them together. The question presented in each is whether a Maryland domiciliary who accepts employment in a foreign country and moves there for an indefinite time, but later returns to Maryland, continues to maintain a Maryland domicile, and is therefore subject to state income taxes for the period of his absence. More simply, the appellant presents us with the question...

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