Legal Opinion
Fair Lanes, Inc. v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided April 12, 1972No. [No. 304, September Term, 1971.]PublishedCited by 6 opinions
1Opinion of the CourtBarnes, J.
The sole question in this appeal is whether the application of Maryland’s chain store license tax, Code (1972 Repl. Vol.) Art. 56, § 57 (Laws of 1933, Ch. 542) for the license year 1970 against the appellant, Fair Lanes, Inc., including The Arundel Ice Cream Company (Arundel) and The English Company (English), as a single chain, is arbitrary, discriminatory and violative of the Equal Protection Clause of the Fourteenth Amendment of the Constitution of the United States.
The basic facts are not in dispute. Fair Lanes, on May 21, 1970, paid, under protest, to the Clerks of the Circuit Courts of…
2Cases cited19 opinions
- Skinner v. Oklahoma Ex Rel. WilliamsonSupreme Court of the United States · 1942
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Barbier v. ConnollySupreme Court of the United States · 1884
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
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3Cited by6 opinions
- Administrator, Motor Vehicle Administration v. VogtCourt of Appeals of Maryland · 1973
- Hooks v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1972
- Aero Motors, Inc. v. Administrator, Motor Vehicle AdministrationCourt of Appeals of Maryland · 1975
- Condominium Owners 5-7 Slade Avenue v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1978
- Reinhardt v. Anne Arundel CountyCourt of Special Appeals of Maryland · 1976
1 more not listed; retrieve them via the Exa API.