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DEPT. OF ASSESS. & TAX. v. NAT. BANK

No. 6, September Term, 1987.

310 Md. 664 (1987)

531 A.2d 294

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION v. MARYLAND NATIONAL BANK.

Court of Appeals of Maryland.

October 6, 1987.

Attorney(s) appearing for the Case

Hugh G. Stevenson, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Kaye B. Bushel, Asst. Atty. Gen., on the brief), Baltimore, for appellant.

T. Scott Basik (Herman B. Rosenthal and Semmes, Bowen & Semmes, on the brief), Baltimore, for appellee.

Argued before MURPHY, C.J., and ELDRIDGE, COLE, RODOWSKY, COUCH, McAULIFFE and ADKINS, JJ.

RODOWSKY, Judge.

This case presents a question of interpretation of congressional statutes which were intended to minimize problems in applying the doctrine of intergovernmental immunity in the taxation context. The problem of intergovernmental immunity at hand arises from Maryland's having included in the measurement of the franchise tax imposed on the appellee, Maryland National Bank (the Bank), interest earned by the Bank on certain bonds issued by an instrumentality...

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