Legal Opinion
W. R. Grace & Co. v. Comptroller of the Treasury
Court of Appeals of Maryland
Decided November 11, 1969No. [No. 22, September Term, 1969.]PublishedCited by 18 opinions
1Opinion of the CourtBarnes, J.
The appellant, W. R. Grace & Co., Davison Chemical Division (Grace), petitioner below, challenges the validity of an assessment for use taxes by the appellee, Comptroller of the Treasury, Retail Sales & Use Tax Division, upon two airplanes owned by Grace and used by it regularly and exclusively for the transportation of passengers and property, primarily executives and customers of Grace, across state lines and national boundaries to various Grace plants throughout the North American continent. Grace, a Connecticut corporation, operates its Davison Chemical Division in Maryland. The…
2Cases cited18 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Heart of Atlanta Motel, Inc. v. United StatesSupreme Court of the United States · 1965
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
13 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Logan v. Town of SomersetCourt of Appeals of Maryland · 1974
- Wooddy v. WooddyCourt of Appeals of Maryland · 1970
- United Air Lines, Inc. v. MahinIllinois Supreme Court · 1971
- Sundstrand Corp. v. Department of RevenueAppellate Court of Illinois · 1975
- Diamondhead Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1982
13 more not listed; retrieve them via the Exa API.