Diamond Match Co. v. State Tax Commission
Court of Appeals of Maryland
1Opinion of the CourtParke, J.
The appeal in this case is from the judgment of the Circuit Court of Baltimore City holding that the Diamond Match Company, a business corporation, which had for some prior years been incorporated under the laws of the State of Maryland, but which had been duly dissolved on March 31st, 1936, is subject to a special franchise tax under the provisions of chapter 10 of the Acts of 1936, Sp. Sess., which later became operative on April 4th, 1936.
The Diamond Match Company, a domestic ordinary business corporation, was incorporated on May 7th, 1930, under the laws of the State of Maryland. The…
2Cases cited57 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Billings v. United StatesSupreme Court of the United States · 1914
- Untermyer v. AndersonSupreme Court of the United States · 1928
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3Cited by24 opinions
- Janda v. General Motors Corp.Court of Appeals of Maryland · 1964
- United States Steel Credit Union v. KnightIllinois Supreme Court · 1965
- Braverman v. Bar Assn. of Balto.Court of Appeals of Maryland · 1956
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
- State Tax Commission v. Potomac Electric Power Co.Court of Appeals of Maryland · 1943
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