Legal Opinion
State v. Christhilf
Court of Appeals of Maryland
Decided June 10, 1936No. [Nos. 40, 41, April Term, 1936.]PublishedCited by 24 opinions
1Opinion of the CourtSloan, J.
The question involved is whether the Emergency Gross Receipts Thx, as enacted by chapter 188 of the Acts of 1935, applies (1) to road contractors for materials entering into the construction of a public road, and (2) to a contractor for the materials used in the erection of a building. The trial court held the contractor not to be chargeable with the tax imposed by the act, and from judgments in favor of the defendants the State appeals.
The first appeal, No. 40, is the case of Francis D. Christhilf and John H. Ensey, copartners, trading as Christhilf & Ensey, who contracted with the State for…
2Cases cited7 opinions
- Bradley Supply Co. v. AmesIllinois Supreme Court · 1934
- Levering v. Park CommissionersCourt of Appeals of Maryland · 1919
- Milske v. Steiner Mantel Co.Court of Appeals of Maryland · 1906
- Jones v. GordyCourt of Appeals of Maryland · 1935
- State Tax Commission v. HarringtonCourt of Appeals of Maryland · 1915
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- Crane Co. v. Arizona State Tax CommissionArizona Supreme Court · 1945
- State Tax Commission v. Potomac Electric Power Co.Court of Appeals of Maryland · 1943
- Wood v. Central Sand & Gravel Co.District Court, W.D. Tennessee · 1940
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
19 more not listed; retrieve them via the Exa API.