Legal Opinion
Western Maryland Railway Co. v. State Tax Commission
Court of Appeals of Maryland
Decided April 19, 1950No. Nos. 76, 96PublishedCited by 1 opinion
1Opinion of the CourtCollins, J.
These appeals are taken by Western Maryland Railroad Company (Western Maryland) and Canton Railroad Company (Canton), from decrees of Circuit Court No. 2 of Baltimore City sustaining final assessment against the appellants made by the Maryland State Tax Commission (the Commission) for gross receipts taxes imposed by Article 81, section 95 of the 1943 Supplement of the Code.
*209In the case of Western Maryland the contested taxes for the years 1946 and 1947 are computed upon its gross receipts within the State of Maryland for the preceding calendar years of 1945 and 1946, respectively. In the case…
2Cases cited38 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Fairbank v. United StatesSupreme Court of the United States · 1901
33 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Western Md. Rwy. Co. v. Tax Comm.Court of Appeals of Maryland · 1950