Legal Opinion
Jacobs v. Tawes
District Court, D. Maryland
Decided June 4, 1957No. 9666PublishedCited by 8 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
The comptroller has moved to dismiss the “petition”, really a complaint, filed by Jacobs to enjoin the comptroller from collecting sales and use taxes in the amount of $1,914.62, including penalty and interest, assessed against Jacobs under the Maryland Retail Sales Tax and Maryland Use Tax Acts, Ann.Code, art. 81, secs. 320-396, incl. The complaint alleges that Jacobs was not liable for the taxes because the purchases, as a result of which the taxes were assessed, were made by Jacobs as an agent of the United States; that he was not given a fair hearing by the…
2Cases cited4 opinions
- Ex Parte PoreskySupreme Court of the United States · 1933
- Linehan v. Waterfront Commission of New York HarborDistrict Court, S.D. New York · 1953
- Reiling v. LacyDistrict Court, D. Maryland · 1950
- Poresky v. RyanCourt of Appeals for the First Circuit · 1936
3Cited by8 opinions
- Donald H. Jacobs, Doing Business as the Jacobs Instrument Company v. J. Millard Tawes, Comptroller of the Treasury, State of MarylandCourt of Appeals for the Fourth Circuit · 1957
- United States v. JacobsCourt of Appeals for the Fourth Circuit · 1961
- Ashley-Cooper Sales Services, Inc. v. Brentwood Manufacturing Co.District Court, D. Maryland · 1958
- United States v. JacobsDistrict Court, D. Maryland · 1959
- Davidson Transfer & Storage Co. v. United StatesDistrict Court, D. Maryland · 1958
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