Legal Opinion
Seaboard Commercial Corp. v. State Tax Commission
Court of Appeals of Maryland
Decided December 7, 1942No. [No. 77, October Term, 1942.]PublishedCited by 15 opinions
1Opinion of the CourtMarbury, J.
Appellant, a foreign finance corporation, appeals from an assessment of its capital stock made by the State Tax Commission and affirmed by Circuit Court No. 2 of Baltimore City. The appeal was taken under Section 194 (b) of Article 81, Code, 1939, which provides for such appeal from final action of the State Tax Commission in the exercise of its original jurisdiction in assessing any property.
The business of the appellant, as shown by the record, is divided into two classes or types. One is financing accounts receivable. None of this is done in Maryland. The other, which constitutes its…
2Cases cited13 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Hanover Fire Insurance v. HardingSupreme Court of the United States · 1926
- Colgate v. HarveySupreme Court of the United States · 1935
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Supervisor of Assessments v. Southgate HarborCourt of Appeals of Maryland · 1977
- National Can Corp. v. State Tax CommissionCourt of Appeals of Maryland · 2001
- Bornstein v. State Tax CommissionCourt of Appeals of Maryland · 1962
- Schreiber v. Pacific Coast Fire InsuranceCourt of Appeals of Maryland · 1950
- Sears, Roebuck & Co. v. State Tax CommissionCourt of Appeals of Maryland · 2001
10 more not listed; retrieve them via the Exa API.