1. Home
  2. Browse Decisions
  3. Md.
  4. 302 Md.
  5. 302 Md. 825 (1985)
 

RAMSAY, SCARLETT & CO. v. COMPTROLLER

No. 102, September Term, 1984.

302 Md. 825 (1985)

490 A.2d 1296

RAMSAY, SCARLETT & CO., INC. v. COMPTROLLER OF THE TREASURY.

Court of Appeals of Maryland.

April 25, 1985.

Attorney(s) appearing for the Case

Paul Grimm, Baltimore (argued) (Neil S. Kurlander, William C. Stifler III and Niles, Barton & Wilmer, Baltimore, on brief), for appellant.

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

Argued before MURPHY, C.J., SMITH, ELDRIDGE, COLE, RODOWSKY, and COUCH, JJ., and CHARLES E. ORTH, Jr., Associate Judge of the Court of Appeals of Maryland (retired), Specially Assigned.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases