Legal Opinion
Alban Tractor Co. v. State Tax Commission
Court of Appeals of Maryland
Decided April 17, 1959No. [No. 200, September Term, 1958.]PublishedCited by 12 opinions
1Opinion of the CourtHornby, J.
Alban Tractor Company, Inc. (Alban) has appealed from an order of the Circuit Court for Baltimore County affirming an order of the State Tax Commission of Maryland (the Commission), which, for the purposes of state and county taxes for the years 1955 and 1956, assessed Alban with the full value of certain tangible personal property.
Claiming that it had previously sold all of the property so assessed under a financing arrangement known in the business world as a “machine lease agreement” and that it had assigned all of its right, title and interest in more than 70% of such lease agreements to…
2Cases cited19 opinions
- State v. White Furniture Co.Supreme Court of Alabama · 1921
- Beckwith MacHinery Co. v. MatthewsCourt of Appeals of Maryland · 1948
- Mayor of Baltimore v. Canton Co.Court of Appeals of Maryland · 1885
- County of San Diego v. DavisCalifornia Supreme Court · 1934
- Hickey v. PeckCourt of Appeals of Maryland · 1942
14 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United Rental Equipment Co. v. Potts & Callahan Contracting Co.Court of Appeals of Maryland · 1963
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- Commercial Credit Corp. v. StateCourt of Appeals of Maryland · 1970
- Board of Fire Commissioners v. PotterCourt of Appeals of Maryland · 1973
- Waldron v. Best TV and Stereo Rentals, Inc.District Court, D. Maryland · 1979
7 more not listed; retrieve them via the Exa API.