Legal Opinion
Atlantic, Gulf & Pacific Co. v. State Department of Assessment & Taxation
Court of Appeals of Maryland
Decided January 15, 1969No. [No. 13, September Term, 1968.]PublishedCited by 33 opinions
1Opinion of the CourtBarnes, J.
This 'appeal involves an exemption from tangible personal property taxation of the dredge Pittsburgh, owned and operated by the appellant, Atlantic, Gulf and Pacific Company (Atlantic) for the taxable year 1965. The appellee, State Department of Assessments and Taxation of Maryland (State) denied the exemption and was sustained in this action by both the Maryland Tax Court and the Baltimore City Court.
The facts are not in dispute. Atlantic, a West Virginia corporation, was incorporated in 1899. It is and has been- engaged in the hydraulic dredging business. It has no regular place of business…
2Cases cited34 opinions
- Overstreet v. North Shore Corp.Supreme Court of the United States · 1943
- Mitchell v. C. W. Vollmer & Co.Supreme Court of the United States · 1955
- Smith v. HiginbothomCourt of Appeals of Maryland · 1946
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Maryland Medical Service, Inc. v. CarverCourt of Appeals of Maryland · 1965
29 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Salisbury Beauty Schools v. State Board of CosmetologistsCourt of Appeals of Maryland · 1973
- Montgomery County v. BuckmanCourt of Appeals of Maryland · 1994
- Scoville Service, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1973
- Giant of Maryland, Inc. v. State's AttorneyCourt of Appeals of Maryland · 1973
- Maryland-National Capital Park & Planning Commission v. Mayor of RockvilleCourt of Appeals of Maryland · 1974
28 more not listed; retrieve them via the Exa API.