Gore Enterprise strongHoldingsstrong, Inc. v. Comptroller of the Treasury.pdf

Maryland Law R eview Volume 74 | Issue 4 Article 9 Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury: A Missed Opportunity to Remedy Maryland’s Disconnected Tax ation Policy and Inimical Corporate Atmosphere Skylar Ludwick Follow this and additional works at : /mlr Part of the Corporation and Enterprise Law Commons, tate and Local Government Law Commons, and the Tax ation- tate and Local Commons Recommended Citation 74 Md. L. Rev. 1031 (2015) This Notes Comments is brought to you for free and open access by the Academic Journals at DigitalCommons@UM Carey Law. It has been accepted for inclusion in Maryland Law R eview by an authorized administrator of DigitalCommons@UM Carey Law. For more information, please contact smccarty@. GORE ENTERPRISE HOLDINGS, INC. v. COMPTROLLER OF THE TREASURY: A MISSED OPPORTUNITY TO REMEDY MARYLAND’S DISCONNECTED TAXATION POLICY AND INIMICAL CORPORATE ATMOSPHERE * SKYLAR LUDWICK On March 24, 2014, the Maryland Court of Appeals approved the col- lection of nearly thirty million dollars in taxes resulting from an audit span- ning more than twenty years. 1 This windfall was the result of the State’s victory in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury,2 a case that had been litigated fiercely for nearly eight years. While the Court of Appeals’ decision was correct,3 this holding represents the latest tensions between big business and the State. Ranked forty-second among the na- tion’s most business-friendly states,4 Maryland noticeably has lost all but one of the eleven Fortune 500 companies previously located in the State, and in addition, a large number of