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COERPER v. COMPTROLLER

[No. 291, September Term, 1971.]

265 Md. 3 (1972)

288 A.2d 187

COERPER ET UX. v. COMPTROLLER OF THE TREASURY OF THE STATE OF MARYLAND

Court of Appeals of Maryland.

Decided March 13, 1972.

Attorney(s) appearing for the Case

Milo G. Coerper, in proper person, for appellants.

Jon F. Oster, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before HAMMOND, C.J., and BARNES, McWILLIAMS, SINGLEY, SMITH and DIGGES, JJ.

SMITH, J., delivered the opinion of the Court.

We are here presented with the question of whether the local income tax authorized by Code (1957, 1969 Repl. Vol.) Art. 81, § 283 (a) is to be "a percentage of the liability of such resident for State income tax" before or after application of the credit provided in § 290 of Art. 81. We shall here affirm the order of the Maryland Tax Court holding that the tax is a percentage of the liability before...

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