Legal Opinion
Rockower Bros. v. Comptroller of Treasury
Court of Appeals of Maryland
Decided December 7, 1965No. [No. 469, September Term, 1964.]PublishedCited by 9 opinions
1Opinion of the Court
Hammond, J.,
delivered the majority opinion of the Court. Barnes, J., dissents. Dissenting opinion at page 394, infra.
At issue is the liability to the State for sales taxes of a corporation, Rockower Brothers, Inc., which sold its merchandise anonymously from leased space in discount department stores owned by Towers Mart International which, to all outward appearances, was the vendor and which had collected the taxes for Rockower but had not paid them over to the State. Taxes for the period from December 1, 1962 to January 31, 1963 in the amount of $18,246.81 and for the first two days of…
2Cases cited7 opinions
- Matter of Atlas Television Co.New York Court of Appeals · 1936
- Williams v. Bear's Den, Inc.Supreme Court of Georgia · 1958
- White v. StateWashington Supreme Court · 1957
- Philadelphia v. Heinel Motors, Inc.Superior Court of Pennsylvania · 1940
- Comptroller of the Treasury v. Atlas General IndustriesCourt of Appeals of Maryland · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Farmers & Merchants National Bank v. SchlossbergCourt of Appeals of Maryland · 1986
- Tidewater/Havre De Grace, Inc. v. Mayor of Havre De GraceCourt of Appeals of Maryland · 1995
- City of Oklahoma City v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
- Attorney Grievance Commission v. BaldwinCourt of Appeals of Maryland · 1987
- Chesapeake Industrial Leasing Co. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1993
4 more not listed; retrieve them via the Exa API.