Legal Opinion
Perdue Foods, Inc. v. State Department of Assessments & Taxation
Court of Appeals of Maryland
Decided March 8, 1972No. [No. 238, September Term, 1971.]PublishedCited by 21 opinions
1Opinion of the CourtSmith, J.
We shall here reverse an order of the Maryland Tax Court which held that a chicken processing plant was not engaged in manufacturing so as to bring it within the tax exemption provided in Code (1957, 1969 Repl. Vol.) Art. 81, §§ 9 (23) and 9 (24). Appellant, Perdue Foods, Inc., (Perdue), objects to a determination by appellee, State Department of Assessments and Taxation (the department), denying it an exemption on its 1969 tangible personal property tax return.
Perdue operates what it described as “a fully integrated operation in Wicomico County in which chickens are processed for market.” It…
2Cases cited20 opinions
- Pittman v. Housing AuthorityCourt of Appeals of Maryland · 1942
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- MacKe Co. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Carlin v. Western Assurance Co. of Toronto, CanadaCourt of Appeals of Maryland · 1882
- Kimball-Tyler Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1957
15 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Beare Co. v. Tennessee Department of RevenueTennessee Supreme Court · 1993
- State Department of Assessments & Taxation v. the Maryland-National Capital Park & Planning CommissionCourt of Appeals of Maryland · 1997
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
16 more not listed; retrieve them via the Exa API.