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ROACH v. COMPTROLLER

No. 76, September Term, 1990.

327 Md. 438 (1992)

610 A.2d 754

EDWARD F. ROACH ET UX. v. COMPTROLLER OF THE TREASURY.

Court of Appeals of Maryland.

August 20, 1992.

Attorney(s) appearing for the Case

Kerry W. Kircher (Zuckerman, Spaeder, Goldstein, Taylor & Kolker, both on brief), Washington, D.C., for appellants.

Sheldon H. Laskin, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Deborah B. Bacharach, Gaylin Soponis, Asst. Attys. Gen., all on brief), Baltimore, for appellee.

Argued before ELDRIDGE, RODOWSKY, McAULIFFE, CHASANOW and KARWACKI, JJ., and CHARLES E. ORTH, JR., and MARVIN H. SMITH, Judges of the Court of Appeals (retired), Specially Assigned.

ELDRIDGE, Judge.

Maryland Code (1988), § 10-703(a) of the Tax-General Article, provides, with certain exceptions not here relevant, that

"an individual may claim a credit only against the State income tax for a taxable year in the amount determined under subsection (c) of this section for tax on income paid to another state for the year." (Emphasis added).

This appeal presents the question of whether the District of Columbia's tax on...

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