Legal Opinion
Miller Brothers Company v. State
Court of Appeals of Maryland
Decided October 1, 1993No. [No. 93, October Term, 1952.]PublishedCited by 19 opinions
1Opinion of the CourtDelaplaine, J.
These two appeals test the constitutionality of the Maryland Use Tax Act, Code 1951, art. 81, secs. 368-396, as applied to furniture sold by appellant, Miller Brothers Company, a Delaware corporation, at its store in Delaware and delivered to purchasers residing in Maryland.
The tax is an excise imposed by the Legislature on “the use, storage or consumption in this State of tangible personal property purchased from a vendor within or without this State * * * for use, storage or consumption within this State.” The Act expressly provides in Sec. 369 that the tax shall be paid by the purchaser…
2Cases cited23 opinions
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Woodruff v. ParhamSupreme Court of the United States · 1869
18 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Pressman v. State Tax CommissionCourt of Appeals of Maryland · 1985
- Maryland-National Capital Park & Planning Commission v. Washington National ArenaCourt of Appeals of Maryland · 1978
- Tanner v. McKeldinCourt of Appeals of Maryland · 1953
- Minichiello v. RosenbergCourt of Appeals for the Second Circuit · 1968
14 more not listed; retrieve them via the Exa API.