Coerper v. Comptroller of Treasury, 291
Decision Date | 13 March 1972 |
Docket Number | No. 291,291 |
Parties | Milo G. COERPER et ux. v. COMPTROLLER OF the TREASURY of the State of Maryland. |
Court | Maryland Court of Appeals |
Milo G. Coerper, in pro per.
Jon F. Oster, Asst. Atty. Gen., Baltimore (Francis B. Burch, Atty. Gen., on the brief), Baltimore, for appellee.
Argued before HAMMOND, C. J., and BARNES, McWILLIAMS, SINGLEY, SMITH and DIGGES, JJ.
We are here presented with the question of whether the local income tax authorized by Code (1957, 1969 Repl.Vol.) Art. 81, § 283(a) is to be 'a percentage of the liability of such resident for State income tax' before or after application of the credit provided in § 290 of Art. 81. We shall here affirm the order of the Maryland Tax Court holding that the tax is a percentage of the liability before application of the credit.
Appellants, Mild G. Coerper and Lois H. Coerper, his wife, (Coerper) reside in Montgomery County. Mr. Coerper is a member of the Bar of this Court and of other courts. He is a partner in a law firm which has its principal office in New York City. He works in its office in Washington, D. C. As a partner in that firm he is required to pay income taxes to the City of New York and the State of New York on a portion of his share of the partnership's income based on the percentage of the overall firm profits which are derived from the New York office. The current controversy involves the liability of Mr. and Mrs. Coerper for the calendar years 1967 and 1968.
The relevant provisions of § 283 provide that the appropriate county authority 'shall adopt, by reference, a local income tax imposed upon the residents of any county or Baltimore City as a percentage of the liability of such resident for State income tax.' It further provides that any tax so adopted shall be not less than 20% nor more than 50% of 'the State income tax liability of such resident.' This came into the law with the passage of Chapter 142 of the Acts of 1967 implementing a report of the Committee on Taxation and Fiscal Reform published on February 1, 1967. There had been earlier 'piggy back' income taxes in certain of the subdivisions. The committee report stated:
Section 290 was enacted by Chapter 277 of the Acts of 1939 and has remained unchanged since then. It provides:
(Emphasis added.)
It came on the heels of the passage of an income tax in 1937. See Judge Singley's opinion in Katzenberg v. Comptroller, 263 Md. 189, 191-92, 282 A.2d 465 (1971), for a brief history of the income tax.
It is Coerper's contention that the figure upon which his county income tax should be computed is the amount due the State after allowance of the § 290 credit for the tax paid New York. In essence, what Coerper here seeks to do is to equate the ultimate sum which it may be found that they owe the State of Maryland for income tax, after all credits, with tax liability.
The cases hold that we should shun a construction of a statute which will lead to absured consequences. Pan Am. Sulphur v. State Dep't, 251 Md. 620, 627, 248 A.2d 354 (1968), and cases there cited. It is a hornbook rule of statutory construction that in ascertaining the intention of the General Assembly all parts of a statute are to be read together to find the intention as to any one part, and that all parts are to be reconciled and harmonized if possible. Thomas v. Police Commissioner, 211 Md. 357, 361, 127 A.2d 625 (1956).
There are a number of provisions relative to credits for taxpayers on income tax in addition to § 290. Section 292 provides a credit for domestic corporations 'against the income tax payable by it' for 'so much of the annual franchise tax payable by it during the taxable year under the provisions of § 197 * * * as is in excess of $40.' 1 Section 288(g) provides, 'There shall be credited against the income taxes imposed by subsections (a) and (b) of (§ 288) the personal property taxes payable (subsequent to) July 1, 1968 for purposes of taxation for the State of Maryland only.' Code (1957, 1966 Repl.Vol.) Art. 23, § 427(b) relative to Development Credit Corporation of Maryland...
To continue reading
Request your trial-
Curtis v. State
...to an unreasonable or illogical result. Grosvenor v. Supervisor of Assess., 271 Md. 232, 242, 315 A.2d 758 (1974); Coerper v. Comptroller, 265 Md. 3, 6, 288 A.2d 187 (1972); Pan Am. Sulphur Co. v. State Dep't of Assessments and Taxation, 251 Md. 620, 627, 248 A.2d 354 (1968); Sanza v. Maryl......
-
Hall v. State
...would lead to absurd results. Holy Cross Hosp. v. Maryland Empl. Sec., 288 Md. 685, 698-99, 421 A.2d 944 (1980); Coerper v. Comptroller, 265 Md. 3, 6, 288 A.2d 187 (1972). In other words, we should reject a proposed statutory interpretation if its consequences are inconsistent with common s......
-
Md. State Comptroller of the Treasury v. Wynne
...a substantial local tax to support those services.’ ” Blanton, 390 Md. at 536 n. 9, 890 A.2d at 284 n. 9 (quoting Coerper v. Comptroller, 265 Md. 3, 8, 288 A.2d 187, 189 (1972)). The Majority acknowledges that Maryland law prohibits the Wynnes from applying a credit for taxes paid to other ......
-
County Com'rs of Carroll County v. Zent
...Inc. v. Supervisor of Assessments of Anne Arundel Co., 273 Md. 245, 329 A.2d 18 (1974) (taxation); Coerper v. Comptroller of the Treasury, 265 Md. 3, 288 A.2d 187 (1972) (statutory construction--taxation); City of Hagerstown v. Long Meadow Shopping Center, 264 Md. 481, 287 A.2d 242 (1972) (......