Baker McKenzie’s SALT practice secured a win for Leadville Insurance Company (“Leadville”) in Maryland Tax Court.   The Court ruled in favor of Leadville on its Motion for Summary Judgment and held that the Comptroller’s assessment of Maryland corporate income tax on Leadville was in error. Leadville Insurance Co. v. Comptroller of the Treasury, Case No. 13-IN-OO-0035 (Md. Tax Ct. Mar. 30, 2017).  The Court found that Leadville, a Vermont insurance company with interest income from an affiliate with Maryland operations, was not subject to Maryland corporate income tax.