Maryland Taxes Trademark Holding Companies: Syl and Crown Cork & Seal (Delaware)
Posted: 26 Nov 2003
Abstract
The author says that the Maryland Court of Appeals' decision in SYL and Crown Cork & Seal Co. (Delaware), in which the court held that the Delaware holding companies were subject to Maryland income tax on an apportioned part of royalties, was correct. Such a tax will not be perceived by the U.S. Supreme Court as placing an undue burden on interstate commerce, the author writes.
Suggested Citation: Suggested Citation
Peters, James H., Maryland Taxes Trademark Holding Companies: Syl and Crown Cork & Seal (Delaware). Available at SSRN: https://ssrn.com/abstract=473301
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