XEROX CORP. v. COMPTROLLER OF TREASURY

[No. 79, September Term, 1980.]

290 Md. 126 (1981)

428 A.2d 1208

XEROX CORPORATION v. COMPTROLLER OF THE TREASURY, INCOME TAX DIVISION

Court of Appeals of Maryland.

Decided April 21, 1981.


Attorney(s) appearing for the Case

James P. Garland and Herman B. Rosenthal, with whom were Semmes, Bowen & Semmes on the brief, for appellant.

Gerald Langbaum, Assistant Attorney General, with whom was Stephen H. Sachs, Attorney General, on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SMITH, DIGGES, ELDRIDGE, COLE, DAVIDSON and RODOWSKY, JJ.


MURPHY, C.J., delivered the opinion of the Court.

This case presents the question whether Maryland taxation of an apportioned amount of certain interest and royalty income earned by a corporation engaged in both interstate and intrastate commerce was proper under relevant statutory and constitutional standards. More specifically, the issue is whether the Comptroller of the Treasury was correct in levying an assessment of additional...

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