Legal Opinion

Reiling v. Lacy

District Court, D. Maryland

Decided July 11, 1950No. 4508PublishedCited by 7 opinions

1Opinion of the Court

WILLIAM C. COLEMAN, Chief Judge.

This is a suit brought by the plaintiff, a citizen of Illinois, against the defendant, Comptroller of the State of Maryland, to set aside as void an assessment of Maryland income taxes, including interest and penalty, for the years 1944 and 1945 made against the plaintiff upon his federal salary paid to him in the District of Columbia, while employed in the office of the chief counsel for the Bureau of Internal Revenue of the United States Government.

In his complaint, in addition to asking for a declaratory decree for exemption from the Maryland taxes as…

2Cases cited39 opinions

  1. Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
  2. Haguer v. Committee for Industrial OrganizationSupreme Court of the United States · 1939
  3. Snowden v. HughesSupreme Court of the United States · 1944
  4. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  5. Douglas v. City of JeannetteSupreme Court of the United States · 1943

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3Cited by7 opinions

  1. Clarence Eisen v. Oliver C. EastmanCourt of Appeals for the Second Circuit · 1969
  2. Donald H. Jacobs, Doing Business as the Jacobs Instrument Company v. J. Millard Tawes, Comptroller of the Treasury, State of MarylandCourt of Appeals for the Fourth Circuit · 1957
  3. Roach v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1992
  4. Evangelical Catholic Communion, Inc. v. ThomasDistrict Court, D. Vermont · 1973
  5. Jacobs v. TawesDistrict Court, D. Maryland · 1957

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