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COMPTROLLER OF TREASURY, I.T. DIV. v. NCR CORP.

No. 1132, September Term, 1986.

71 Md. App. 116 (1987)

524 A.2d 93

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

Court of Special Appeals of Maryland.

Certiorari Granted August 3, 1987.

Attorney(s) appearing for the Case

Gerald Langbaum, Asst. Atty. Gen., Annapolis (Stephen H. Sachs, Former Atty. Gen., J. Joseph Curran, Jr., Atty. Gen., Baltimore, and John K. Barry, Asst. Atty. Gen., Annapolis, on the brief), for appellant.

E. Stephen Derby (Karen L. Myers Zauner and Piper & Marbury, on the brief), Baltimore, for appellee.

Argued before GILBERT, C.J., and BISHOP and KARWACKI, JJ.

BISHOP, Judge.

This case involves a dispute between appellant Comptroller of the Treasury (Comptroller) and appellee NCR Corporation (NCR) over the assessment of Maryland corporate income taxes. The controversy began in 1976, when the Comptroller assessed NCR with additional Maryland corporate income taxes for the years 1972 through 1974 in the total amount of $30,315.00 plus interest. In 1980, the Comptroller again assessed NCR with additional Maryland corporate...

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