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COMPTROLLER v. CITICORP INTERNATIONAL COMMUNICATIONS, INC.

No. 147, September Term, 2004.

884 A.2d 112 (2005)

389 Md. 156

COMPTROLLER OF THE TREASURY v. CITICORP INTERNATIONAL COMMUNICATIONS, INC.

Court of Appeals of Maryland.

October 4, 2005.

Attorney(s) appearing for the Case

Leslie Moore Romine, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., on brief), for appellant.

Michael A. Pearl (Morrison & Foerster LLP, New York City, Stuart Levine, Fisher & Winner, LLP, Baltimore, on brief), for appellee.

Argued before BELL, C.J., RAKER, WILNER, CATHELL, HARRELL, BATTAGLIA and GREENE, JJ.

GREENE, J.

This case involves the termination of a lease for computer equipment. We are asked to decide whether a fee paid by the lessee to terminate the lease is taxable. Two preliminary questions reside within this question: (1) whether the payment was made pursuant to a transaction that can be defined as a "sale," within the meaning of the relevant Tax General Article sections, and (2) if the payment was made pursuant...

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