Legal Opinion
Katzenberg v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided October 18, 1971No. [No. 25, September Term, 1971.]PublishedCited by 55 opinions
1Opinion of the CourtSingley, J.
The appellants here challenge the validity of certain portions of Chapter 142 of the Laws of 1967, Maryland Code (1957, 1969 Repl. Vol.) Art. 81, §§ 279-283, 287-289, 323-323A (the Act), which substantially revised Maryland’s income tax law. While the Act became effective 1 July 1967, it was, by its terms, applicable to income received after 31 December 1966.
Maryland had imposed income taxes in a desultory fashion from 1777 through 1779 and from 1841 until 1849, but had no general income tax again until the enactment of Chapter 11, § 8 of the Laws of 1937 (Special Session) (the 1937 Act),…
2Cases cited32 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Phillip Wagner, Inc. v. LeserSupreme Court of the United States · 1915
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- Saulsbury v. Bethlehem Steel Co.Supreme Court of Pennsylvania · 1964
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3Cited by55 opinions
- Comptroller of the Treasury, Income Tax Division v. Diebold, Inc.Court of Appeals of Maryland · 1977
- Production Credit Ass'n v. Department of TreasuryMichigan Supreme Court · 1978
- Weaver v. Prince George's CountyCourt of Appeals of Maryland · 1977
- Coerper v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1972
- Ogrinz v. JamesCourt of Appeals of Maryland · 1987
50 more not listed; retrieve them via the Exa API.