Legal Opinion
Martin Co. v. State Tax Commission
Court of Appeals of Maryland
Decided June 8, 1961No. [No. 206, September Term, 1960.]PublishedCited by 12 opinions
1Opinion of the Court
Bruñe, C. J.,
delivered the opinion of the Court.
The primary question in this case is the validity under Maryland tax laws of taxes assessed for the year 1958 against The Martin Company (Martin) on materials, work in process and finished products in Martin’s possession under contracts with the United States for the production of guided missiles, aircraft, electronics systems and weapons systems. The State Tax Commission, acting in the exercise of its original jurisdiction, entered its final assessment thereon in the amount of approximately $77,000,000. On appeal the Circuit Court of Baltimore…
2Cases cited18 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- United States v. City of DetroitSupreme Court of the United States · 1958
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
13 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- n.sidney Nyhus v. Travel Management CorporationCourt of Appeals for the D.C. Circuit · 1972
- Consolidated Diesel Electric Corp. v. City of StamfordSupreme Court of Connecticut · 1968
- Continental Motors Corp. v. Township of MuskegonMichigan Supreme Court · 1961
- Maryland-National Capital Park & Planning Commission v. State Department of Assessments & TaxationCourt of Special Appeals of Maryland · 1996
- Comptroller of Treasury v. Pittsburgh-Des Moines Steel Co.Court of Appeals of Maryland · 1963
7 more not listed; retrieve them via the Exa API.