COMPTROLLER OF THE TREASURY v. HICKEY

No. 954, Sept. Term, 1996.

689 A.2d 1316 (1997)

114 Md. App. 388

COMPTROLLER OF THE TREASURY v. Robert J. HICKEY et al.

Court of Special Appeals of Maryland.

March 4, 1997.


Attorney(s) appearing for the Case

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

Argued before MOYLAN, CATHELL and EYLER, JJ.


CATHELL, Judge.

At issue in this case is the application of section 10-703(c)(1) of the Tax-General Article. With certain exceptions, section 10-703(a) provides taxpayers with a credit against Maryland income tax "for tax on income paid to another state." The amount of this credit is determined under section 10-703(c)(1). This section provides:

[T]he credit allowed a resident under subsection (a) of this section is the lesser of: (i) the amount...

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