Legal Opinion
Comptroller v. Joseph F. Hughes & Co.
Court of Appeals of Maryland
Decided October 1, 1987No. [No. 87, October Term, 1955.]PublishedCited by 11 opinions
1Opinion of the CourtHenderson, J.
The Comptroller of the Treasury made an assessment of sales tax upon the purchase price of certain items purchased by the appellee during the period from July 1, 1947, to June 30, 1953, and declined to revise the assessment after a hearing. The challenged items fell into the following categories: (1) lumber used for forms in connection with the laying of concrete, (2) nails and hardware used in the form lumber, (3) muriatic acid used to clean bricks, (4) fuel for temporary heating, (5) photographs showing the progress of the work, (6) special bits for small tools. It was stipulated, at the…
2Cases cited8 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- M. Kraus & Bros., Inc. v. United StatesSupreme Court of the United States · 1946
- John McShain, Inc. v. ComptrollerCourt of Appeals of Maryland · 1953
- John McShain, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1953
- Fidelity & Deposit Co. v. Mattingly Lumber Co.Court of Appeals of Maryland · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Comptroller of the Treasury v. American Cyanamid Co.Court of Appeals of Maryland · 1965
- Broadway Services v. ComptrollerCourt of Appeals of Maryland · 2022
- S. J. Groves & Sons Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Comptroller of Treasury v. Pittsburgh-Des Moines Steel Co.Court of Appeals of Maryland · 1963
- Steiner Construction Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1956
6 more not listed; retrieve them via the Exa API.