Legal Opinion

Celanese Corp. of America v. Davis

Court of Appeals of Maryland

Decided May 16, 1946No. [No. 128, October Term, 1945.]PublishedCited by 40 opinions

1Opinion of the Court

Collins J.,

delivered the opinion of the Court.

This is an appeal from the Superior Court of Baltimore City by Celanese Corporation of America involving what appellant claims to be an overpayment for Unemployment Compensation, for the quarterly period July, 1, 1944, to September 30,1944, in the amount of $84,279. It involves the interpretation of Sec. 7 (c) (3) of Article 95A, Annotated Code of Maryland (1943 Supplement), Acts of 1943, Chapter 435, Sec. 7 (c), which provided in part, “no employer’s rate shall be less than 2.7 per cent for any fiscal year if his total annual payroll in the…

2Cases cited12 opinions

  1. Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
  2. Bank of Columbia v. OkelySupreme Court of the United States · 1819
  3. Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
  4. State Tax Commission v. Potomac Electric Power Co.Court of Appeals of Maryland · 1943
  5. County Commissioners v. EnglishCourt of Appeals of Maryland · 1943

7 more not listed; retrieve them via the Exa API.

3Cited by40 opinions

  1. Smith v. HiginbothomCourt of Appeals of Maryland · 1946
  2. Governor of the State v. Exxon Corp.Court of Appeals of Maryland · 1978
  3. John Roane, Inc. v. TweedSupreme Court of Delaware · 1952
  4. Maguire v. StateCourt of Appeals of Maryland · 1949
  5. Giant of Maryland, Inc. v. State's AttorneyCourt of Appeals of Maryland · 1973

35 more not listed; retrieve them via the Exa API.

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