Legal Opinion
MacKe Co. v. Comptroller of Treasury
Court of Appeals of Maryland
Decided December 26, 1984No. 24, September Term, 1984PublishedCited by 36 opinions
1Opinion of the Court
ELDRIDGE, Judge.
The issue before this Court is whether certain paper and plastic products1 purchased by the Macke Company and Macke Company of Baltimore (Macke) were resold to Macke’s customers within the meaning of Maryland Code (1957, 1980 Repl.Vol., 1984 Cum.Supp.), Art. 81, §§ 372(d)(1) and 324(f)(i), thus excluding Macke’s purchase of those products from the Maryland Use Tax.
*21The undisputed facts show that Macke purchased certain paper products that were used in its vending and cafeteria business at several institutions, factories and office buildings in Maryland. The paper plates, cups,…
2Cases cited17 opinions
- Comptroller of Treasury v. M. E. Rockhill, Inc.Court of Appeals of Maryland · 1954
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
- Bouse v. HutzlerCourt of Appeals of Maryland · 1942
- Kroger Grocery & Baking Co. v. GranderOhio Supreme Court · 1948
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
12 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Board of Physician Quality Assurance v. BanksCourt of Appeals of Maryland · 1999
- Maryland Aviation Administration v. NolandCourt of Appeals of Maryland · 2005
- Inlet Associates v. Assateague House Condominium Ass'nCourt of Appeals of Maryland · 1988
- Bowen v. City of AnnapolisCourt of Appeals of Maryland · 2007
- C & P TELEPHONE CO. OF MD. v. Director of Finance, City Council of BaltimoreCourt of Appeals of Maryland · 1996
31 more not listed; retrieve them via the Exa API.