Legal Opinion
Comptroller of the Treasury v. American Cyanamid Co.
Court of Appeals of Maryland
Decided December 1, 1965No. [No. 436, September Term, 1964.]PublishedCited by 30 opinions
1Opinion of the Court
Hammond, J.,
delivered the majority opinion of the Court. Barnes, J., dissents. Dissenting opinion at p. 508, infra.
If those who will have occasion to refer to this decision knew the background of the case, factual and legal, the text of this judicial sermon to the Comptroller and our holding could happily be no more than the words of Judge Offutt, for the Court, in Horton v. Horton, 157 Md. 127, 133: “But no practice, however generally, or however long, it may have prevailed, can override the clear and manifest meaning of a statute.”
Unfortunately for us (the Court which must prepare it) and…
2Cases cited27 opinions
- Smith v. HiginbothomCourt of Appeals of Maryland · 1946
- Comptroller of Treasury v. M. E. Rockhill, Inc.Court of Appeals of Maryland · 1954
- Bouse v. HutzlerCourt of Appeals of Maryland · 1942
- Dvorine v. Castelberg Jewelry Corp.Court of Appeals of Maryland · 1936
- Comptroller of Treasury v. Aerial Products, Inc.Court of Appeals of Maryland · 1956
22 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Board of Educ., Garrett Co. v. LendoCourt of Appeals of Maryland · 1982
- Inlet Associates v. Assateague House Condominium Ass'nCourt of Appeals of Maryland · 1988
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
- Montgomery County v. DeiblerCourt of Appeals of Maryland · 2011
- Scull v. Montgomery Citizens LeagueCourt of Appeals of Maryland · 1968
25 more not listed; retrieve them via the Exa API.