JAMES R. EYLER, J.
The Classics Chicago, Inc. ("Classics") and The Talbots, Inc. ("Talbots"), appellants, appeal from a judgment entered by the Circuit Court for Baltimore City, affirming a Maryland Tax Court decision, which had affirmed income tax assessments against appellants by the Comptroller of the Treasury, appellee. The assessments were for the years 1993-2003 ("the Taxable Period").
The principal issue before us is whether Classics, a wholly owned...
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