Legal Opinion
United States v. Montgomery County
Court of Appeals for the Fourth Circuit
Decided May 9, 1985No. 84-1432PublishedCited by 14 opinions
1Opinion of the Court
MURNAGHAN, Circuit Judge.
As of July 1, 1971, Montgomery County, Maryland imposed by local statute a tax on each and every transient renting hotel and motel sleeping accommodations. See Montgomery County Code, 1972, Sec. 52-16 (Supp.1977). A transient was defined as a person “who ... obtains sleeping accommodations” for seven consecutive days or less.1 Consequently, the operative word chosen as the incident of the tax was the transient “obtainer” of the sleeping accommodations.2 Things proceeded uneventfully for a time, at least insofar as the present case is concerned, but then two things…
2Cases cited19 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Philbrook v. GlodgettSupreme Court of the United States · 1975
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- United States v. Cooper Corp.Supreme Court of the United States · 1941
- United States v. New MexicoSupreme Court of the United States · 1982
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3Cited by14 opinions
- Jeannette D. Brown v. Tommy G. Thompson, Secretary, Department of Health and Human Services, Virginia Trial Lawyers Association, Amicus SupportingCourt of Appeals for the Fourth Circuit · 2004
- In Re Criminal Investigation No. 1-162Court of Appeals of Maryland · 1986
- Gary Rawson v. Sears, Roebuck & Co.Court of Appeals for the Tenth Circuit · 1987
- Biser v. Manufacturers & Traders Trust Co.District Court, S.D. West Virginia · 2016
- United States v. Montgomery County, MarylandCourt of Appeals for the Fourth Circuit · 1985
9 more not listed; retrieve them via the Exa API.