Hercules Inc. v. Comptroller of the Treasury

How courts have described this case

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

• holding that state may not tax income earned outside its borders, even on a proportional basis, unless there is a rational relationship between the income attributed to the state and the intrastate values of the enterprise
• noting that Maryland Special Court of Appeals had previously found that Maryland could tax a portion of the capital gain it realized from the 1987 sale of plaintiffs interest in Himont

Source: CourtListener parenthetical corpus (CC0).