Legal Opinion
Pierce & Hebner, Inc. v. State Tax Commission
Court of Appeals of Maryland
Decided January 12, 1950No. [No. 60, October Term, 1949.]PublishedCited by 7 opinions
1Opinion of the CourtCollins, J.
This is an appeal by Pierce & Hebner, Inc., a dealer at wholesale in wines and distilled spirits, appellant, from a decree of Circuit Court No. 2 of Baltimore City, affirming the action of the State Tax Commission of Maryland in assessing for the year 1947 its tangible personal property at $571,380. Of this amount the sum of $347,420.75 represents the Federal Excise Tax on distilled spirits paid by the distiller. This merchandise was purchased by the appellant from the distiller with the federal stamps affixed to the bottles.
The question before us is whether this $347,420.75, the Federal…
2Cases cited13 opinions
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- Bouse v. HutzlerCourt of Appeals of Maryland · 1942
- Rogan v. B. O.R.R. Co.Court of Appeals of Maryland · 1947
- Atkinson v. SappersteinCourt of Appeals of Maryland · 1948
- Consolidated Distributors Inc. v. City of AtlantaSupreme Court of Georgia · 1942
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3Cited by7 opinions
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- Brown-Forman Corp. v. CommissionerUnited States Tax Court · 1990
- Robert Williams & Co. v. State Tax Commission of MissouriSupreme Court of Missouri · 1973
- Dade County v. Atlantic Liquor Co.Supreme Court of Florida · 1970
- Hoffmann v. City of SyracuseNew York Supreme Court · 1956
2 more not listed; retrieve them via the Exa API.