Legal Opinion
Chesapeake & Potomac Telephone Co. v. Comptroller of the Treasury
Court of Special Appeals of Maryland
Decided July 17, 1987No. 1699PublishedCited by 3 opinions
1Opinion of the Court
WILNER, Judge.
Maryland imposes a 5% tax on the “use, storage or consumption in this State of tangible personal property purchased within or without this State____” Md. Code Ann. art. 81, § 373(a). The tax is commonly referred to as a “use tax.”
*296The Chesapeake and Potomac Telephone Company of Maryland (C & P) paid that tax to the Comptroller on the cost of the telephone directories that it caused to be printed and distributed to its customers between October, 1977 and April, 1982. Asserting that it had paid the tax erroneously, C & P sought a refund, which, in major portion, the Comptroller…
2Cases cited24 opinions
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Baltimore & Ohio Southwestern Railroad v. SettleSupreme Court of the United States · 1922
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Hughes Brothers Timber Co. v. MinnesotaSupreme Court of the United States · 1926
- Atchison, Topeka & Santa Fe Railway Co. v. HaroldSupreme Court of the United States · 1916
19 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Chesapeake & Potomac Telephone Co. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1989
- Comfortably Yours v. DIR. OF TAX.New Jersey Superior Court Appellate Division · 1994
- C & P TELEPHONE v. ComptrollerCourt of Appeals of Maryland · 1989