Legal Opinion
Comptroller of Treasury v. M. E. Rockhill, Inc.
Court of Appeals of Maryland
Decided July 22, 1954No. [No. 173, October Term, 1953.]PublishedCited by 86 opinions
1Opinion of the CourtDelaplaine, J.
The Comptroller of the Treasury, acting through his Retail Sales Tax Division, appellant, contended here that M. E. Rockhill, Inc., appellee, a corporation engaged in the development and management of real estate in Calvert County, is liable for the Maryland sales tax on rentals of cottages at Long Beach, a summer resort along the Chesapeake Bay.
The Retail Sales Tax Act, Code 1951, art. 81, sec. 321, provides that for the privilege of selling certain tangible personal property at retail and for the-privilege of dis pensing certain selected services defined as sales at retail by Section…
2Cases cited17 opinions
- Panama Refining Co. v. RyanSupreme Court of the United States · 1935
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. GrimaudSupreme Court of the United States · 1911
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
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3Cited by86 opinions
- Christ v. Maryland Department of Natural ResourcesCourt of Appeals of Maryland · 1994
- Pressman v. BarnesCourt of Appeals of Maryland · 1956
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
- Scoville Service, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1973
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
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