Legal Opinion
State Tax Commission v. Armco Steed Corp.
Court of Appeals of Maryland
Decided October 20, 1961No. [No. 100, September Term, 1961.]PublishedCited by 8 opinions
1Opinion of the CourtHammond, J.
Presented for decision is whether in December 1959 the Mayor and City Council of Baltimore could subject to taxation for 1958 and 1959 tangible personal property which this Court had held was exempt under the terms of the ordinances in effect on the dates of finality for those years, by ordaining that the earlier ordinances had not intended what we said they had intended. The question arises on a claim for refund of taxes paid for those years by Armco Steel Corporation, appellee. The appeal is by the City from the decree and order requiring the refunds.
By Ordinance No. 643, approved December…
2Cases cited17 opinions
- Casey Development Corp. v. Montgomery CountyCourt of Appeals of Maryland · 2001
- Kimball-Tyler Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1957
- National Can Corp. v. State Tax CommissionCourt of Appeals of Maryland · 2001
- Sears, Roebuck & Co. v. State Tax CommissionCourt of Appeals of Maryland · 2001
- Wells v. CommissionersCourt of Appeals of Maryland · 1893
12 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- Montgomery County v. Maryland Soft Drink Ass'nCourt of Appeals of Maryland · 1977
- Title Services, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1969
- Mid Towne Plymouth, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1962
- Board of County Commissioners v. BoldenCourt of Appeals of Maryland · 1980
3 more not listed; retrieve them via the Exa API.