Legal Opinion
Sears, Roebuck & Co. v. State Tax Commission
Court of Appeals of Maryland
Decided September 28, 2001No. [No. 28, September Term, 1957.]PublishedCited by 31 opinions
1Opinion of the CourtCollins, J.
This is an appeal by Sears, Roebuck and Company, (Sears), appellant, from an assessment made by the State Tax Commission of Maryland, (Commission), appellee, on its stock in trade. Sears appealed to Circuit Court No. 2 of Baltimore City. From an order of that court affirming the assessment of the Commission, Sears appeals here.
The statutory provisions under consideration in this case are Code, 1951, Article 81:
“13. (a) Except as hereinafter provided, all property directed in this Article to be assessed, shall be assessed at the full cash value thereof on the date of finality. * * *” (Italics…
2Cases cited26 opinions
- Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
- Switz v. Township of MiddletownSupreme Court of New Jersey · 1957
21 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
- Kittery Electric Light Co. v. Assessors of KitterySupreme Judicial Court of Maine · 1966
- SHOPPERS'WORLD v. Board of Assessors of FraminghamMassachusetts Supreme Judicial Court · 1965
- Supervisor of Assessments v. Southgate HarborCourt of Appeals of Maryland · 1977
- National Can Corp. v. State Tax CommissionCourt of Appeals of Maryland · 2001
26 more not listed; retrieve them via the Exa API.