Legal Opinion
John McShain, Inc. v. Comptroller
Court of Appeals of Maryland
Decided March 24, 1953No. [No. 103, October Term, 1952.]PublishedCited by 34 opinions
1Opinion of the CourtHenderson, J.
This appeal is from an order of the Circuit Court for Montgomery County affirming the Comptroller’s denial of a claim for refund of sales and use taxes. The appeal was duly taken under Section 348, Article 81, Code of 1951, on a question of law only. The facts are undisputed.
Between August, 1935 and March, 1942, two residents of Montgomery County, Mr. and Mrs. Wilson, donated to the United States of America valuable tracts of land in Bethesda, Montgomery County, Maryland, for the erection thereon of buildings for the use of the National Institute of Health. The gifts were duly accepted and…
2Cases cited7 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Curry v. United StatesSupreme Court of the United States · 1941
- Department of Tidewater Fisheries v. SollersCourt of Appeals of Maryland · 1987
- Clarke v. Union Trust Co. of D.C.Court of Appeals of Maryland · 1949
- Morning Cheer, Inc. v. Board of County CommissionersCourt of Appeals of Maryland · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Board of Educ., Garrett Co. v. LendoCourt of Appeals of Maryland · 1982
- Comptroller of Treasury v. M. E. Rockhill, Inc.Court of Appeals of Maryland · 1954
- Scoville Service, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1973
- Comptroller v. FC-GEN Operations Inv.Court of Appeals of Maryland · 2022
- Baltimore Building & Construction Trades Council v. BarnesCourt of Appeals of Maryland · 1981
29 more not listed; retrieve them via the Exa API.