Legal Opinion
MacKe Co. v. State Department of Assessments & Taxation
Court of Appeals of Maryland
Decided January 13, 1972No. [No. 83, September Term, 1971.]PublishedCited by 45 opinions
1Opinion of the CourtBarnes, J.
The principal question presented to us in this appeal is whether certain vending machines of The Macke Company, the appellant (Macke), which mix and dispense hot and cold drinks, are “used in manufacturing” so as to qualify Macke, as their owner, for an exemption from the personal property tax pursuant to Code (1969 Repl. Vol.) Art. 81, § 9 (23).
The facts are not in dispute. Macke, a Delaware Corporation, has its principal place of business in Cheverly, Maryland. Its primary business is providing food services on sites owned by others. In the course of its business, it maintains and operates…
2Cases cited16 opinions
- Carlin v. Western Assurance Co. of Toronto, CanadaCourt of Appeals of Maryland · 1882
- Pan American Sulphur Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1969
- County Commissioners of Carroll County v. B. F. Shriver Co.Court of Appeals of Maryland · 1924
- Suburban Propane Gas Corp. v. TawesCourt of Appeals of Maryland · 1954
- Mayor of Baltimore v. SeaboltCourt of Appeals of Maryland · 1956
11 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Williams v. StateCourt of Appeals of Maryland · 1981
- Harbor Island Marina v. BOARD OF CTY. COMMISSIONERS OF CALVERT CTY.Court of Appeals of Maryland · 1979
- Foster v. StateCourt of Appeals of Maryland · 1985
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
40 more not listed; retrieve them via the Exa API.