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REPORTED IN THE COURT OF SPECIAL APPEALS OF MARYLAND No. 954 SEPTEMBER TERM, 1996 ___________________________________

COMPTROLLER OF THE TREASURY

v.

ROBERT J. HICKEY et al.

___________________________________

Moylan, Cathell, Eyler, JJ. ___________________________________ Opinion by Cathell, J. ___________________________________

Filed:

March 4, 1997

At issue in this case is the application of section 10703(c)(1) of the Tax-General Article. With certain exceptions,

section 10-703(a) provides taxpayers with a credit against Maryland income tax "for tax on income paid to another state." The amount This

of this credit is determined under section 10-703(c)(1). section provides: [T]he credit allowed a resident under subsection (a) of this section is the lesser of: (i) the amount of allowable tax on income that the resident paid to another state; or (ii) an amount that does not reduce the State income tax to an amount less than would be payable if the income subjected to tax in the other state were disregarded.

Md. Code (1988, 1996 Supp.),

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