Legal Opinion
Comptroller of Treasury v. Crofton Co.
Court of Appeals of Maryland
Decided October 17, 2001No. [No. 17, October Term, 1951.]PublishedCited by 21 opinions
1Opinion of the CourtMarkell, J.
This is an appeal from a judgment for refund, with interest, of $182.48, collected as use tax with interest. The only question presented is whether the use, by a construction company in the construction of houses, of slate which is not readily obtainable in Maryland, is exempted from the use tax under section 810 (f)' of the Use Tax Act. Article 81, secs. 308-337, Code, 1947 Supp. ; Acts of 1947, ch. 681; 1947, Sp. Session, ch. 3; as subsequently amended.
An obvious purpose and effect of the use tax is to complement the retail sales tax (Article 81, secs. 259-307,'Code, 1947 Supp.; Acts of…
2Cases cited8 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Kidd v. PearsonSupreme Court of the United States · 1888
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- Morrison-Kudson Co. v. State Board of EqualizationWyoming Supreme Court · 1943
- County Commissioners of Carroll County v. B. F. Shriver Co.Court of Appeals of Maryland · 1924
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- MacKe Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Suburban Propane Gas Corp. v. TawesCourt of Appeals of Maryland · 1954
- Comptroller of the Treasury v. American Cyanamid Co.Court of Appeals of Maryland · 1965
- Comptroller of the Treasury v. Glenn L. Martin Co.Court of Appeals of Maryland · 1958
- Lane Construction Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1962
16 more not listed; retrieve them via the Exa API.