178 A.2d 896 RAFFERTY ET AL. v. COMPTROLLER OF THE TREASURY (Three Appeals In One Record) [No. 208, September Term, 1961.]Court of Appeals of Maryland. Decided March 20, 1962. TAXATION — Income Tax — Payments Received In Liquidation Of Corporations Taxable As Income. Code (1957), Art. 81, § 285, gross income is defined as “income […]
