Legal Opinion
Quotron Systems Inc. v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided March 21, 1980No. [No. 20, September Term, 1979.]PublishedCited by 11 opinions
1Opinion of the CourtDavidson, J.
Murphy, C. J., dissents and filed a dissenting opinion at page 189 infra.
This case involves an application of the Maryland Use Tax. Md. Code (1957, 1975 Repl. Vol.), Art. 81, §§ 372-401. *180Maryland Code (1957, 1975 Repl. Vol., 1979 Cum. Supp.), Art. 81, § 373 (a) provides in pertinent part:
"An excise tax is hereby levied and imposed on the use ... of tangible personal property and certain services purchased within or without this State.. ..”
Maryland Code (1957, 1975 Repl. Vol., 1979 Cum. Supp.), Art. 81, § 372 (d) provides in pertinent part:
" 'Use’ means the exercise ... of any right or power…
2Cases cited15 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Wheeler v. StateCourt of Appeals of Maryland · 1978
- Snite v. Department of RevenueIllinois Supreme Court · 1947
- Comptroller of the Treasury v. Glenn L. Martin Co.Court of Appeals of Maryland · 1958
- Montgomery County v. Maryland Soft Drink Ass'nCourt of Appeals of Maryland · 1977
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983
- City of Boulder v. Leanin' Tree, Inc.Supreme Court of Colorado · 2003
- Dow Jones & Co. v. Director, Division of TaxationNew Jersey Tax Court · 1983
- Comptroller of Treasury v. Digi-Data Corp.Court of Appeals of Maryland · 1989
- Chesapeake & Potomac Telephone Co. v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 1987
6 more not listed; retrieve them via the Exa API.