Legal Opinion
State Department of Assessments & Taxation v. Ellicott-Brandt, Inc.
Court of Appeals of Maryland
Decided January 11, 1965No. [No. 143, September Term, 1964.]PublishedCited by 16 opinions
1Opinion of the CourtHammond, J.
State and city tax gatherers are appealing from a determination by Judge Carter in the Baltimore City Court that, under Ordinance 1340 of Baltimore City (1957-58), exempting manufacturers from certain tangible personal property taxes, Ellicott-Brandt, Inc., the appellee, was not subject to assessment for any such taxes for 1962 on metal products which it had custom-made or fabricated to the specifications of its customers, sold at retail within the meaning of the Maryland Sales Tax Act and delivered from its factory.
By Ordinance 462 (1918-19), codified as Sec. 84 of Art. 46 of the Baltimore…
2Cases cited7 opinions
- Pressman v. BarnesCourt of Appeals of Maryland · 1956
- Pressman v. State Tax CommissionCourt of Appeals of Maryland · 1985
- Kimball-Tyler Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1957
- Armco Steel Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1959
- Rafferty v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Gatewood v. StateCourt of Appeals of Maryland · 1966
- Department of Motor Vehicles v. Greyhound CorporationCourt of Appeals of Maryland · 1967
- Director of Fin., Pr. Geo's Co. v. ColeCourt of Appeals of Maryland · 1983
- Clerk of Circuit Court v. Chesapeake Beach Park, Inc.Court of Appeals of Maryland · 1969
- Creative Country Day School of Sandy Spring, Inc. v. Montgomery County Board of AppealsCourt of Appeals of Maryland · 1966
11 more not listed; retrieve them via the Exa API.