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HERCULES INC. v. COMPTROLLER OF THE TREASURY

No. 699, September Term, 1996.

699 A.2d 461 (1997)

117 Md. App. 29

HERCULES, INCORPORATED v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

Motion for Reconsideration Denied August 28, 1997.

Attorney(s) appearing for the Case

Stuart Levine (Eric M. Newman and Fisher & Winner, L.L.P., on the brief), Baltimore, Paul H. Frankel (Morrison & Foerster, L.L.P., on the brief), New York City, for Appellant.

Gerald Langbaum, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General and John K. Barry, Assistant Attorney General, on the brief), Annapolis, for Appellee.

Argued before MOYLAN, EYLER and THIEME, JJ.

EYLER, Judge.

This case requires us to apply well established principles of law with respect to the constitutional limitations on Maryland's ability to subject earnings of a non-domiciliary corporation to its corporate income tax.

Facts

On June 3, 1991, Hercules, Inc., appellant, filed an amended Maryland income tax return for the year 1987, claiming a refund of corporate income tax in the amount of $132,562, the amount of tax previously paid on...

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