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COMPTROLLER OF TREASURY v. ARMCO EXPORT SALES CORP.

No. 1145, September Term, 1989.

82 Md. App. 429 (1990)

572 A.2d 562

COMPTROLLER OF THE TREASURY v. ARMCO EXPORT SALES CORPORATION, ET AL.

Court of Special Appeals of Maryland.

May 1, 1990.

Attorney(s) appearing for the Case

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

Harry D. Shapiro (Robert A. Spar and Weinberg and Green, on the brief), Baltimore, for appellees.

Argued before MOYLAN and ROBERT M. BELL, JJ., and JAMES S. GETTY, Judge of the Court of Special Appeals (retired, Specially Assigned).

JAMES S. GETTY, Judge, Specially Assigned.

The Comptroller of the Treasury has filed this appeal from an order of the Circuit Court for Baltimore City affirming a decision of the Maryland Tax Court relating to income tax assessments against three separate corporations. The Tax Court reversed assessments for the years 1981 through 1985 against Armco Export Sales Corp. (Armco); General Motors Export Corp. (GM); and Thiokol International, Inc. (Thiokol).

The...

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