Legal Opinion
Westinghouse Electric Corp. v. State Tax Commission
Court of Appeals of Maryland
Decided October 1, 1990No. [No. 90, October Term, 1954.]PublishedCited by 14 opinions
1Opinion of the CourtCollins, J.
This is an appeal from an order affirming an assessment against Westinghouse Electric Corporation, (Westinghouse), appellant, for personal property taxes for the calendar year 1953, made by the State Tax Commission of Maryland, (Commission).
Westinghouse in its tax return of personal property as of January i, 1953, reported as the average monthly value of merchandise and products manufactured by it in Maryland for the calendar year 1952,' the amount of $9,132,961.00, of which amount $6,191,162.00 had a taxable situs in Baltimore County. In its return it was asserted that of this amount,…
2Cases cited24 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Alabama v. King & BoozerSupreme Court of the United States · 1941
19 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Comptroller of Treasury v. Aerial Products, Inc.Court of Appeals of Maryland · 1956
- President of Georgetown College v. MaddenDistrict Court, D. Maryland · 1980
- Feissner v. Prince George's CountyCourt of Appeals of Maryland · 1978
- Chanticleer Skyline Room, Inc. v. GreerCourt of Appeals of Maryland · 1974
- Martin Co. v. State Tax CommissionCourt of Appeals of Maryland · 1961
9 more not listed; retrieve them via the Exa API.