Legal Opinion
State Tax Commission v. Baltimore National Bank
Court of Appeals of Maryland
Decided June 18, 1935No. [No. 39, April Term, 1935.]PublishedCited by 6 opinions
1Opinion of the CourtBond, C. J.
The Baltimore National Bank appealed to the court below from a ruling of the State Tax Commission denying immunity from taxation for the bank’s preferred stock owned by the Reconstruction Finance Corporation, and upholding an assessment of it for state and municipal taxation for the year 1934. The court below reversed the ruling, and the commission now appeals to this court. Code Supp. art. 81, sec. 186 (to).
In pursuance of a plan of reorganization by stockholders of the Baltimore Trust' Company, which was not able to resume business after the bank holidays of February 24th to March 4th,…
2Cases cited38 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Continental Illinois National Bank & Trust Co. v. Chicago, Rock Island & Pacific Ry. Co.Supreme Court of the United States · 1935
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- South Carolina v. United StatesSupreme Court of the United States · 1905
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3Cited by6 opinions
- Baltimore National Bank v. State Tax CommissionSupreme Court of the United States · 1936
- State Tax Commission v. Western Maryland Ry. Co.Court of Appeals of Maryland · 1947
- Merchants National Bank v. United StatesUnited States Court of Claims · 1941
- First Nat. Bank v. State Tax CommissionNew Mexico Supreme Court · 1939
- State Tax Commission v. Baltimore National BankCourt of Appeals of Maryland · 1938
1 more not listed; retrieve them via the Exa API.