Legal Opinion
Pan American Sulphur Co. v. State Department of Assessments & Taxation
Court of Appeals of Maryland
Decided January 3, 1969No. [No. 393, September Term, 1967.]PublishedCited by 39 opinions
1Opinion of the CourtFinan, J.
Marbury and Barnes, JJ. dissent. Dissenting opinion by Barnes, J. (See p. 629, infra).
This case involves three appeals, one by Pan American Sulphur Company and two by Pan American Sales Company (collectively referred to as Pan Am), from an order of Judge Joseph L. Carter of the Baltimore City Court affirming a decision of the Maryland Tax Court. The effect of the order was to deny to the appellants the benefit of the Maryland and Baltimore City manufacturer’s exemptions from personal property taxation for a liquid sulphur storage facility located in Baltimore City. The tax years and…
2Cases cited9 opinions
- Bouse v. HutzlerCourt of Appeals of Maryland · 1942
- Pittman v. Housing AuthorityCourt of Appeals of Maryland · 1942
- Rogan v. B. O.R.R. Co.Court of Appeals of Maryland · 1947
- B. F. Saul Co. v. West End Park North, Inc.Court of Appeals of Maryland · 1968
- Suburban Propane Gas Corp. v. TawesCourt of Appeals of Maryland · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Curtis v. StateCourt of Appeals of Maryland · 1979
- D & Y, INC. v. WinstonCourt of Appeals of Maryland · 1990
- Bd. of County Commissioners of Garrett Cty. v. Bell Atlantic-Maryland, Inc.Court of Appeals of Maryland · 1997
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Blocher v. HarlowCourt of Appeals of Maryland · 1973
34 more not listed; retrieve them via the Exa API.