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DUN & BRADSTREET CORP. v. COMPTROLLER OF TREASURY

No. 717, September Term, 1990.

86 Md. App. 258 (1991)

586 A.2d 752

DUN & BRADSTREET CORP. v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

March 1, 1991.

Attorney(s) appearing for the Case

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

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

Argued before MOYLAN, ALPERT and CATHELL, JJ.

ALPERT, Judge.

We are asked to decide whether a notice of assessment intended for a subsidiary corporation was legally sufficient when the Comptroller mailed the notice in the parent corporation's name to the parent corporation's address to the attention of the parent's employee who handled the subsidiary's tax audit from which the assessment arose.

FACTS

Dun & Bradstreet, Inc. (D & B, Inc.) is a wholly owned subsidiary of Dun & Bradstreet...

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