Legal Opinion
State Tax Commission v. Brandt Cabinet Works, Inc.
Court of Appeals of Maryland
Decided June 12, 1953No. [No. 166, October Term, 1952.]PublishedCited by 19 opinions
1Opinion of the CourtCollins, J.
This is an appeal from an order of the Circuit Court for Washington County reversing an assessment for the year 1949 made by the State Tax Commission of Maryland, (the Commission), one of the appellants, on improvements to real estate.
Brandt Cabinet Works, Inc., (Brandt), one of the appellees, for many years has had a manufacturing plant on Pennsylvania Avenue in Hagerstown. Certain additions and improvements to its plant were completed in 1947. For the calendar year of 1948 these new improvements were tentatively assessed by the Supervisor of Assessments for Washington County, (the…
2Cases cited17 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Underwood Typewriter Co. v. City of HartfordSupreme Court of Connecticut · 1923
- Alfred J. Sweet, Inc. v. City of AuburnSupreme Judicial Court of Maine · 1935
- Rogan v. Commrs. of Calvert CountyCourt of Appeals of Maryland · 1950
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Fairchild Hiller Corp. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1973
- State Department of Assessments & Taxation v. ClarkCourt of Appeals of Maryland · 1977
- Supervisor of Assessments v. Southgate HarborCourt of Appeals of Maryland · 1977
- National Can Corp. v. State Tax CommissionCourt of Appeals of Maryland · 2001
- Bornstein v. State Tax CommissionCourt of Appeals of Maryland · 1962
14 more not listed; retrieve them via the Exa API.