1. Home
  2. Browse Decisions
  3. Md.
  4. 65 Md.
  5. 65 Md. App. 252 (1985)
 

COMPTROLLER OF TREASURY v. SHELL OIL CO.

No. 290, September Term, 1985.

65 Md. App. 252 (1985)

500 A.2d 315

COMPTROLLER OF THE TREASURY v. SHELL OIL COMPANY.

Court of Special Appeals of Maryland.

November 15, 1985.

Attorney(s) appearing for the Case

Gerald Langbaum, Asst. Atty. Gen. of Annapolis, (Stephen H. Sachs, Atty. Gen. of Baltimore, and John K. Barry, Asst. Atty. Gen. of Annapolis, on the brief), for appellant.

John S. Nolan, Washington, D.C. (Miller & Chevalier, Washington, D.C., Chartered on the brief), for appellee.

Argued before WILNER and BISHOP, JJ., and GETTY, JAMES S., Associate Judge of the Court of Special Appeals (retired), Specially Assigned.

WILNER, Judge.

This appeal arises from a disagreement between the Comptroller of the Treasury and Shell Oil Company over the amount of Maryland corporate income taxes owed by Shell for the years 1976, 1977, and 1978. At issue is whether royalties paid by Shell under certain leases for oil and gas producing properties constituted "gross rent," as defined in one of the Comptroller's regulations — COMAR 03.04.01.03E(4)(a).

In its tax returns for the years...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases