Legal Opinion
Comptroller of Treasury v. John C. Louis Co.
Court of Appeals of Maryland
Decided July 24, 1979No. [No. 93, September Term, 1978.]PublishedCited by 78 opinions
1Opinion of the CourtDavidson, J.
Murphy, C. J., and Smith, J., dissent and Smith, J., filed a dissenting opinion in which Murphy, C. J., concurs at page 548 infra.
The Maryland Retail Sales Tax Act (Act), Md. Ann. Code art. 81, § 324 (i) (1957, 1975 Repl. Yol.), provides in pertinent part:
“ Price' means the aggregate value in money of any thing or things paid or delivered, or promised to be paid or delivered by a purchaser to a vendor in the consummation and complete performance of a retail sale without any deduction therefrom on account of the cost of the property sold, cost of materials used, labor or service cost, or any…
2Cases cited39 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Morton v. RuizSupreme Court of the United States · 1974
- Fishgold v. Sullivan Drydock & Repair Corp.Supreme Court of the United States · 1946
- Federal Trade Commission v. Bunte Bros.Supreme Court of the United States · 1941
34 more not listed; retrieve them via the Exa API.
3Cited by78 opinions
- Lockshin v. SemskerCourt of Appeals of Maryland · 2010
- Marriott Employees Federal Credit Union v. Motor Vehicle AdministrationCourt of Appeals of Maryland · 1997
- Pennsylvania National Mutual Casualty Insurance v. GartelmanCourt of Appeals of Maryland · 1980
- Baltimore Gas & Electric Co. v. Public Service CommissionCourt of Appeals of Maryland · 1986
- Harbor Island Marina v. BOARD OF CTY. COMMISSIONERS OF CALVERT CTY.Court of Appeals of Maryland · 1979
73 more not listed; retrieve them via the Exa API.