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COMPTROLLER OF TREASURY, I.T. DIV. v. ARMCO, INC.

No. 744, September Term, 1986.

70 Md. App. 403 (1987)

521 A.2d 785

COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION v. ARMCO, INC.

Court of Special Appeals of Maryland.

March 5, 1987.

Attorney(s) appearing for the Case

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

Harry D. Shapiro (Neil C. Kahn and Venable, Baetjer and Howard, on the brief), Baltimore, for appellee.

Argued before GILBERT, C.J., and ALPERT, and POLLITT, JJ.

POLLITT, Judge.

Constitutional questions concerning the State's power to tax have long occupied this country's courts. Chief Justice John Marshall declared almost 200 years ago that "The power to tax involves the power to destroy," in finding unconstitutional the efforts of the State of Maryland to tax a national bank.1 In this appeal, we find the State's efforts to apply a tax exclusion to corporate subsidiaries engaged in the export...

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