Comptroller of the Treasury v. Science Applications International Corp.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that the creation of the Tax-General Article, enacted by Chapter 2 of the Laws of Maryland 1988, was a comprehensive re-enactment of the general tax code
• stating that the creation of the Tax-General Article, enacted by Chapter 2 of the Laws of Maryland 1988, was a comprehensive re-enactment of the general tax code
• stating that the creation of the Tax-General Article, enacted by Chapter 2 of the Laws of Maryland 1988, was a comprehensive re-enactment of the general tax code
• “[A] statute must be read so that no word, clause, sentence, or phrase is rendered superfluous or nugatory.”
• “[T]he Legislature is presumed to have meant what it said and said what it meant.”
• applying de novo review to statutory interpretation in tax case

Source: CourtListener parenthetical corpus (CC0).