Legal Opinion
W. J. Dickey & Sons, Inc. v. State Tax Commission
Court of Appeals of Maryland
Decided April 8, 1957No. [No. 101, October Term, 1956.]PublishedCited by 8 opinions
1Opinion of the CourtBrune, C. J.
This is an appeal from an order of the Circuit Court for Baltimore County affirming the action of the State Tax Commission in upholding assessments, made by the Comptroller, of corporate income taxes owed by the appellant for six different years, viz: 1946, 1949, 1950, 1951, 1952 and 1953.
The appellant, W. J. Dickey & Sons, Inc. (referred to below as “Dickey”) is a Delaware corporation with its manufacturing business being carried on completely within the State of Maryland. Its entire sales, with the exception of a few sales direct to its Maryland employees, are handled by H. R. Deeds Woolen…
2Cases cited22 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- General Trading Co. v. State Tax Commission of IowaSupreme Court of the United States · 1944
- Compania De Astral, S. A. v. Boston Metals Co.Court of Appeals of Maryland · 1954
17 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- L. & S. Construction Co. v. State Accident FundCourt of Appeals of Maryland · 1968
- Feldman v. Thew Shovel Co.Court of Appeals of Maryland · 2001
- Tonka Corporation v. Commissioner of TaxationSupreme Court of Minnesota · 1969
- Comptroller of the Treasury v. Atlantic Supply Co.Court of Appeals of Maryland · 1982
- Premier Industrial Corporation v. NechamkinDistrict Court, D. Maryland · 1975
3 more not listed; retrieve them via the Exa API.