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CHESAPEAKE INDUSTRIES, INC. v. COMPTROLLER OF TREASURY

No. 1155, September Term, 1983.

59 Md. App. 370 (1984)

475 A.2d 1224

CHESAPEAKE INDUSTRIES, INC., ET AL. v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

June 7, 1984.

Attorney(s) appearing for the Case

E. Stephen Derby and Karen L. Myers Zauner, Baltimore, with whom were Piper & Marbury, Baltimore, on the brief, for appellants.

Gerald Langbaum, Asst. Atty. Gen., with whom were Stephen H. Sachs, Atty. Gen. and John K. Barry, Asst. Atty. Gen., on the brief, for appellee.

Argued before ADKINS, ALPERT and GETTY, JJ.

ADKINS, Judge.

In Art. 81, § 316(c), the Annotated Code of Maryland prescribes a formula method by which an appropriate share of the income of a unitary multi-state operation doing business both within and without this state is allocated to Maryland. The case now before us requires us to decide the proper beginning point for application of that formula: is it (1) the combined or consolidated taxable income of a parent corporation and its wholly owned subsidiaries...

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