Legal Opinion
United Parcel Service, Inc. v. Comptroller of Treasury
Court of Special Appeals of Maryland
Decided December 9, 1986No. 497, September Term, 1986PublishedCited by 19 opinions
1Opinion of the Court
BISHOP, Judge.
United Parcel, Inc. (UPS or appellant) filed claims for refunds of Maryland sales and use taxes that it alleges to have paid erroneously for the period January 1, 1977 through July 31, 1980. The Comptroller of the Treasury, Retail and Sales Tax Division (Comptroller or appellee), refused to refund $98,363.68 of UPS’s claims and then on September 24, 1980 assessed an additional $38,181.77 for unpaid sales and use taxes plus penalty and accrued interest. The total amount in dispute is approximately $146,-200.00.
After conducting a formal hearing, the Hearing Officer for the…
2Cases cited21 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- Harbor Island Marina v. BOARD OF CTY. COMMISSIONERS OF CALVERT CTY.Court of Appeals of Maryland · 1979
- United Parcel Service, Inc. v. Department of RevenueWashington Supreme Court · 1984
- Mauzy v. HornbeckCourt of Appeals of Maryland · 1979
16 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Singer Co., Link Simulation Systems Division v. Baltimore Gas & Electric Co.Court of Special Appeals of Maryland · 1989
- Rossville Vending MacHine Corp. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1993
- Rouse-Fairwood Limited Partnership v. Supervisor of Assessments of Prince George's CountyCourt of Special Appeals of Maryland · 1998
- McClanahan v. Washington County Department of Social ServicesCourt of Appeals of Maryland · 2015
- STATE ADMINISTRATIVE BOARD OF ELECTION LAWS v. BillhimerCourt of Special Appeals of Maryland · 1987
14 more not listed; retrieve them via the Exa API.