Legal Opinion
State Tax Commission v. Chesapeake & Potomac Telephone Co.
Court of Appeals of Maryland
Decided May 19, 1949No. [No. 162, October Term, 1948.]PublishedCited by 25 opinions
1Opinion of the CourtCollins, J.
This is an appeal by State Tax Commission of Maryland, appellant (the Commission), from a decree of the Circuit Court of Baltimore City that the assessment made by the Commission against the Chesapeake and Potomac Telephone Company of Baltimore City, appellee (the.Telephone Company), for the year 1948 is invalid, and remanding the case to the Commission to redetermine the assessment.
The 1948 assessment of the operating property of the Telephone Company as made by the Commission was $67,588,525. Code, 1947 Supplement, Article 81, Section 13 (a), provides as follows:
“Operating property, except…
2Cases cited22 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Smith v. HiginbothomCourt of Appeals of Maryland · 1946
- Johnson v. Wells Fargo & Co.Supreme Court of the United States · 1915
17 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Board of Supervisors of Elections v. WeissCourt of Appeals of Maryland · 1958
- Fairchild Hiller Corp. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1973
- Supervisor of Assessments v. Southgate HarborCourt of Appeals of Maryland · 1977
- Bornstein v. State Tax CommissionCourt of Appeals of Maryland · 1962
- Schreiber v. Pacific Coast Fire InsuranceCourt of Appeals of Maryland · 1950
20 more not listed; retrieve them via the Exa API.