Legal Opinion
State Department of Assessments & Taxation v. Maryland National Bank
Court of Appeals of Maryland
Decided October 6, 1987No. 6, September Term, 1987PublishedCited by 9 opinions
1Opinion of the Court
RODOWSKY, Judge.
This case presents a question of interpretation of congressional statutes which were intended to minimize problems in applying the doctrine of intergovernmental immunity in the taxation context. The problem of intergovernmental immunity at hand arises from Maryland’s having included in the measurement of the franchise tax imposed on the appellee, Maryland National Bank (the Bank), interest earned by the Bank on certain bonds issued by an instrumentality of the United States. The problem of interpretation arises because there are different federal statutes on which the…
2Cases cited20 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Watt v. AlaskaSupreme Court of the United States · 1981
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Plummer v. ColerSupreme Court of the United States · 1900
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
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3Cited by9 opinions
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- Comptroller of the Treasury, Income Tax Division v. First United Bank & TrustCourt of Appeals of Maryland · 1990
- Liberty Mutual Insurance v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1989
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