Legal Opinion
Jackson Marine Sales, Inc. v. State Department of Assessments & Taxation
Court of Special Appeals of Maryland
Decided June 30, 1976No. 1228, September Term, 1975PublishedCited by 8 opinions
1Opinion of the CourtLowe, J.
The seemingly simple issue to be decided here has the appearance of an elementary school riddle:
“When is a boat not a boat?”
The answer,
“When it is inventory”,
is, like most answers to riddles, obscured by its obviousness.
Appellant, Jackson Marine Sales, Inc., is a Pennsylvania Corporation selling boats in Cecil County, Maryland. As most of us are wont to do, it sought whatever tax exemptions it might lawfully claim. Md. Code, Art. 81, § 9A, upon which it chose to base its claim for exemption from personal property taxation, begins by stating:
“The following tangible personal property shall be…
2Cases cited6 opinions
- Shell Oil Co. v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1975
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- MacKe Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Atlantic, Gulf & Pacific Co. v. State Department of Assessment & TaxationCourt of Appeals of Maryland · 1969
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Nelson v. Real Estate CommissionCourt of Special Appeals of Maryland · 1977
- Bennett v. State Department of Assessments & TaxationCourt of Special Appeals of Maryland · 2001
- City of Annapolis v. BowenCourt of Special Appeals of Maryland · 2007
- Insurance Commissioner v. Lincoln National Life InsuranceCourt of Special Appeals of Maryland · 1992
- Bereano v. State Ethics CommissionCourt of Special Appeals of Maryland · 2007
3 more not listed; retrieve them via the Exa API.