Legal Opinion
May Department Stores Co. v. State Tax Commission
Court of Appeals of Maryland
Decided June 6, 1957No. [No. 213, October Term, 1956.]PublishedCited by 3 opinions
1Opinion of the CourtPrescott, J.
The May Department Stores Company (hereinafter called “May”) appeals from a decree of the Circuit Court of Baltimore City, which affirmed the assessment made by the State Tax Commission on the stock in business of May for the purposes of the Maryland tangible personal property tax for the year 1955. By this assessment, the Commission refused to accept what is called the LIFO method of calculating the fair average value of the tangible personal property belonging to the appellant.
The appellant, a New York corporation, owns and operates a large department store in Baltimore City. The…
2Cases cited6 opinions
- United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Hutzler Bros. Co. v. CommissionerUnited States Tax Court · 1947
- Basse v. CommissionerUnited States Tax Court · 1948
- Dubuque Packing Company v. United StatesDistrict Court, N.D. Iowa · 1954
- R. H. Macy & Co. v. United StatesDistrict Court, S.D. New York · 1957
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3Cited by3 opinions
- Sears, Roebuck & Co. v. State Tax CommissionCourt of Appeals of Maryland · 2001
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- Mid Towne Plymouth, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1962