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MD. STATE COMPTROLLER v. WYNNE

No. 107, September Term, 2011.

64 A.3d 453 (2013)

431 Md. 147

MARYLAND STATE COMPTROLLER OF the TREASURY v. Brian WYNNE, et ux.

Court of Appeals of Maryland.

January 28, 2013.

Attorney(s) appearing for the Case

Brian L. Oliner, Asst. Atty. Gen. (Douglas F. Gansler, Atty. Gen. of Maryland, Baltimore, MD), on brief, for appellant.

Christopher T. Handman (Dominic F. Perella and Sean Marotta of Hogan Lovells US LLP, Washington, DC), on brief, for appellees.

Argued before BELL, C.J., HARRELL, BATTAGLIA, GREENE, ADKINS, BARBERA and McDONALD, JJ.

McDONALD, J.

Federal and Maryland law allow for the attribution of corporate income to the corporation's shareholders — without being taxed at the corporate level — in defined circumstances. In particular, the income of a Subchapter S corporation is deemed to "pass through" to the shareholders who are then directly taxed on that income. Some or all of that income may be generated outside the state in which a...

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