REVENUE AND TAXES 3129

(1) his net income for the taxable year exceeds $1,000, if single, or
if married and not living with husband or wife; or

(2) his net income for the taxable year exceeds $2,000 if married and
living with husband or wife; or

(3) his gross income for the taxable year exceeds $5,000; or

(4) his investment income for the taxable year exceeds $200; or

(5) the combined net income for the taxable year of a husband and
wife living together exceeds $2,000 in the aggregate, or the combined
investment income exceeds $200 or the combined gross income exceeds
$5,000.

(b) Every fiduciary receiving income taxable under this sub-title shall
file with the Comptroller a return stating specifically the items of his
gross income and the items which he claims as deductions, exemptions and
credits under this sub-title when his net income for the taxable year exceeds
$200, or his gross income for the taxable year exceeds $5,000, or his in-
vestment income for the taxable year exceeds $200.

(c) If the taxpayer is unable to make his own return, the return shall
be made by a duly authorized agent. The return for a minor shall be
made by his guardian and the return by an incompetent shall be made
by his committee or trustee.

1939, ch. 277, sec. 228.

235. (Corporations Which Shall File Returns.) Every corporation
(domestic or foreign) having any income allocable to this State under
the provisions of Section 253 hereof, (and not exempted from taxation
hereunder) shall file a return stating specifically the items of its gross
income and the items claimed as deductions allowed by this sub-title.
Corporations which are affiliated shall each file separate returns.

Home Owners' Loan Corporation being a federal instrumentality, its officers and
employees are exempt from State income tax. Gordy v. Prince, 175 Md. 519. On
reargument of above case, in view of decision of U. S. Supreme Court (Graves v.
New York ex rel. O'Keefe, decided Mar. '27, 1939), the judgment was reversed. Gordy
v. Prince, 175 Md. 688.

1939, ch. 277, sec. 229.

236. (Supplementary Returns by Affiliated Corporations.) In the case
of a corporation any part of the income of which is taxable in this State
and which carries on transactions with stockholders or with other corpora-
tions related by stock ownership, or interlocking directorates, or any other
method, the Comptroller may require information necessary to render
possible accurate assessment of the income derived by such corporation.
To make possible such assessment, the Comptroller may require such cor-
poration to file supplementary returns showing information respecting the
business of any or all persons related to the corporation. The Comptroller
may require such report to show in detail the record of transactions be-
tween such corporation and any or all such related persons.

1939, ch. 277, sec. 230.

237. (Copy of Federal Return May Be Required.) Whenever in the
opinion of the Comptroller it is necessary to examine the Federal income
tax return or a copy thereof, of any taxpayer in order properly to audit
the returns of such taxpayer, the Comptroller shall have the right to
compel the taxpayer to produce for inspection a copy of such return and
all statements and schedules in support thereof.