Gore Enter. Holdings, Inc. v. Comptroller of Treasury
| Docket Number | 36/13 |
| Decision Date | 24 March 2014 |
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64 cases
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Comptroller of Treasury v. Taylor
...and the Maryland Declaration of Rights, as it was not decided by the Tax Court . See Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury , 437 Md. 492, 503, 87 A.3d 1263 (2014) (internal citations omitted) ("We cannot uphold the Tax Court's decision ‘on grounds other than the find......
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Burke v. Md. Bd. of Physicians
...of the Board on any grounds "other than the findings and reasons set forth by the [Board]." Gore Enter. Holdings, Inc. v. Comptroller of Treasury , 437 Md. 492, 503, 87 A.3d 1263 (2014) ; Frey , 422 Md. at 137, 29 A.3d 475 ; Md. Code Ann., State Gov't § 10-222 (h)(1-3) (explaining that on r......
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Comptroller of Md. v. FC-Gen Operations Invs. LLC
...of the circuit court and intermediate appellate court and evaluates the decision of the agency. Gore Enter. Holdings, Inc. v. Comptroller , 437 Md. 492, 503, 87 A.3d 1263 (2014) (quoting Frey , 422 Md. at 136–37, 29 A.3d 475 ) (cleaned up).1. Review of Factual Findings We review the Tax Cou......
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W.L. Gore & Assocs., Inc. v. C.R. Bard, Inc.
...5-6) Bard avers that GEH "sold nothing" during the pertinent time period. (Id. at 6–7; see also Gore Enter. Holdings, Inc. v. Comptroller of Treasury , 437 Md. 492, 87 A.3d 1263, 1276 (2014) ("In effect, GEH does not create, invent or make anything ....")) Gore does not dispute the fact tha......
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7 firm's commentaries
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Maryland Circuit Court Affirms Intangible Holding Company Had Corporate Income Tax Nexus
...of appeal. Footnotes 1 In re ConAgra Brands, Inc., Maryland Circuit Court for Anne Arundel County, No. C-02-CV-15-993, Oct. 19, 2015. 2 87 A.3d 1263 (Md. 2014). For a detailed discussion of this case, see GT SALT Alert: Maryland High Court Holds Intangible Holding Companies Have Corporate I......
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Louisiana Court Rejects Imposition Of Franchise Tax Based On Ownership Of Partnership Interest
...decision in UTELCOM stands in stark contrast to the Maryland Court of Appeals’ decision in Gore Enterprise Holdings, Inc. v. Comptroller of Treasury, 437 Md. 492, 87 A.3d 1263 (Md. 2014). In Gore, the Maryland Court of Appeals found that a parent company was subject to Maryland income tax b......
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Maryland Tax Court Holds Intangible Holding Company Had Corporate Income Tax Nexus
...to date. Footnotes 1 ConAgra Brands, Inc. v. Comptroller of the Treasury, Maryland Tax Court, No. 09-IN-00-0150, Feb. 24, 2015. 2 87 A.3d 1263 (Md. 2014). For a detailed discussion of this case, see GT SALT Alert: Maryland High Court Holds Intangible Holding Companies Have Corporate Income ......
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Maryland Tax Court Again Subjects Affiliated Taxpayers To Corporate Income Tax With 'Fair' Apportionment
...399 (Md. 2003). 4 Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury and Future Value, Inc. v. Comptroller of the Treasury, 87 A. 3d 1263 (Md. 5 Pursuant to MD. CODE ANN., TAX-GEN §§ 13-606, 13-714. 6 As quoted in Gore, the "principle does not confer nexus to allow a state to dir......
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