Legal Opinion
McCeney v. County Commissioners of Prince George's County
Court of Appeals of Maryland
Decided March 24, 1927PublishedCited by 1 opinion
1Opinion of the CourtUrner, J.
By section 2 of article 81 of the Code of Public General Laws of Maryland it is provided: “All personal property in which any resident of this State has an equitable interest with the legal title to the same in some other person or corporation who is a non-resident shall be valued and assessed for the purpose of state, county and municipal taxation to the equitable owners thereof in the county or city in which he, she or it resides and such equitable owner or owners shall pay the taxes thereon.”
The question in this case is whether a trust estate, consisting’ of stocks and bonds, possessed and…
2Cases cited7 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Maguire v. TrefrySupreme Court of the United States · 1920
- Fidelity & Columbia Trust Co. v. City of LouisvilleSupreme Court of the United States · 1917
- Maguire v. Tax CommissionerMassachusetts Supreme Judicial Court · 1918
- Mayor of Baltimore v. Safe Deposit & Trust Co.Court of Appeals of Maryland · 1903
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Blaustein v. State Tax CommissionCourt of Appeals of Maryland · 1939