Legal Opinion
State Tax Commission v. Whitehall Foundation, Inc.
Court of Appeals of Maryland
Decided September 3, 2001No. [No. 3, September Term, 1957.]PublishedCited by 17 opinions
1Opinion of the CourtHammond, J.
The State Tax Commission in 1955 assessed Whitehall Foundation, Inc., (which in Coursey v. Hanover Bank, 206 Md. 180, was held to be exempt from Maryland inheritance taxes as an organization operated exclusively for charitable, scientific and educational purposes) upon its tangible personal property on a fourteen hundred acre farm in Queen Anne’s County known as Blakeford Farms, on which it conducted long range scientific experiments and research in the inbreeding of livestock. The Circuit Court for Queen Anne’s County-abated the assessment on the ground that the Foundation, its activities at…
2Cases cited13 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Lackland v. WalkerSupreme Court of Missouri · 1899
- In Re Proving the Will of FraschNew York Court of Appeals · 1927
- Mitchell v. ReevesSupreme Court of Connecticut · 1938
8 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- State Department of Assessments & Taxation v. the Maryland-National Capital Park & Planning CommissionCourt of Appeals of Maryland · 1997
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Atlantic, Gulf & Pacific Co. v. State Department of Assessment & TaxationCourt of Appeals of Maryland · 1969
- Armco Steel Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1959
12 more not listed; retrieve them via the Exa API.