CELANESE CORP. v. COMPTROLLER OF TREASURY

No. 14, September Term, 1984.

60 Md. App. 392 (1984)

483 A.2d 359

CELANESE CORPORATION v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

November 9, 1984.


Attorney(s) appearing for the Case

Robert P. Mittelman, Baltimore, with whom was Semmes, Bowen, & Semmes, Baltimore, on the brief, for appellant.

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

Argued before GARRITY and ALPERT, JJ., and ROBERT L. KARWACKI, Associate Judge of the Eighth Judicial Circuit (now Associate Judge of the Court of Special Appeals), Specially Assigned.


KARWACKI, Judge.

In this case Celanese Corporation challenges an assessment of the corporate income taxes by the Comptroller for the year 1975. The Maryland Tax Court agreed with the Comptroller, and its decision was affirmed by the Circuit Court for Baltimore City (Bothe, J.).

At the time of the taxable incidents which form the bases for the challenged assessment, Celanese, a Delaware corporation with headquarters in New York, manufactured and sold fibers...

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