Legal Opinion
Palm Oil Recovery, Inc. v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided June 15, 1972No. [No. 367, September Term, 1971.]PublishedCited by 12 opinions
1Opinion of the CourtBarnes, J.
The question presented to us in this appeal is whether the Maryland Tax Court, on October 21, 1971, erred in holding the appellant, Palm Oil Recovery, Inc. (Palm Oil), a Maryland corporation, liable for sale or use taxes on the purchases of items necessary for the recovery and refining of “waste effluent rolling oil” generated at Bethlehem Steel’s Sparrows Point Plant.' We shall affirm. .
The facts in this case have been stipulated and need be detailed only so far as is necessary in reaching the ultimate conclusion.
The Bethlehem Steel Co. uses palm oil in its rolling mill process. In the…
2Cases cited4 opinions
- Comptroller of Treasury v. M. E. Rockhill, Inc.Court of Appeals of Maryland · 1954
- John McShain, Inc. v. ComptrollerCourt of Appeals of Maryland · 1953
- Comptroller of the Treasury v. American Cyanamid Co.Court of Appeals of Maryland · 1965
- Frank J. Klein & Sons, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1964
3Cited by12 opinions
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
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- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- Public Service Commission v. Howard Research & Development Corp.Court of Appeals of Maryland · 1974
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