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COMPTROLLER OF THE TREASURY v. SYL

Nos. 76 & 80, Sept. Term, 2000.

825 A.2d 399 (2003)

375 Md. 78

COMPTROLLER OF THE TREASURY v. SYL, INC. Comptroller of the Treasury v. Crown Cork & Seal Company (Delaware), Inc.

Court of Appeals of Maryland.

June 9, 2003.

Attorney(s) appearing for the Case

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

Robert J. Carson (Robert J. Carson, P.A., on brief), Daryl J. Sidle (Baxter, Baker, Sidle & Conn, P.A., on brief), Baltimore, for appellee.

Argued before BELL, C.J., ELDRIDGE, RAKER, WILNER, CATHELL, HARRELL and LAWRENCE F. RODOWSKY, (Retired, specially assigned), JJ.

ELDRIDGE, J.

These cases concern the liability for Maryland income taxes of two corporations that do no business in Maryland, and own no tangible property in Maryland, but are subsidiaries of parents that do business in Maryland. The dispositive issue is whether there is a sufficient nexus between the State of Maryland and each subsidiary corporation so that the imposition of Maryland income tax does not violate either the Commerce Clause of the United States Constitution...

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