Legal Opinion
Topps Garment Manufacturing Corp. v. State
Court of Appeals of Maryland
Decided October 1, 1965No. [No. 65, October Term, 1956.]PublishedCited by 10 opinions
1Opinion of the CourtHammond, J.
At issue in this appeal is the right of Maryland to compel an unqualified foreign corporation to collect the use tax on goods shipped by it direct to resident purchasers on orders solicited within but accepted without the State. The lower court held that the State had this right and Topps Garment Corp., the out of state vendor, appeals.
The following provisions of the Code, 1951, Art. 81, are relevant (amendments to Sec. 368 (b) and Sec. 369 made in 1955 are not here pertinent) : Sec. 369 imposes the tax “* * * on the use, storage or consumption in this State of tangible personal property * *…
2Cases cited20 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Travelers Health Assn. v. Virginia Ex Rel. State Corporation Comm'nSupreme Court of the United States · 1950
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- United States v. Scophony Corp. of AmericaSupreme Court of the United States · 1948
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
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3Cited by10 opinions
- Allied American Mutual Fire Insurance v. Commissioner of Motor VehiclesCourt of Appeals of Maryland · 1959
- Scripto, Inc. v. CarsonSupreme Court of Florida · 1958
- Ex Parte NewbernSupreme Court of Alabama · 1970
- W. J. Dickey & Sons, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1957
- Porto Rico Telephone Co. v. DescartesSupreme Court of Puerto Rico · 1957
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