Legal Opinion
Fidelity & Guaranty Fire Corp. v. State Tax Commission
Court of Appeals of Maryland
Decided March 17, 1937No. [No. 8, April Term, 1937.]PublishedCited by 9 opinions
1Opinion of the CourtSloan, J.
This appeal is from a decree affirming an assessment of the shares of an insurance corporation, the Fidelity and Guaranty Fire Corporation, appellant, owning a large amount, of federal securities which, it contends, should have been excluded in the valuation by the State Tax Commission. The assessment is made by the authority and in thei manner set out in section 15, Article 81, of the Code, Act of 1929, ch. 226, which is:
15. (a) In computing the assessable value of shares of stock in any national bank located in this state, or in any domestic corporation (other than finance corporations)…
2Cases cited23 opinions
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- McFeely v. CommissionerSupreme Court of the United States · 1935
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Dean v. PinderCourt of Appeals of Maryland · 1988
- Casey Development Corp. v. Montgomery CountyCourt of Appeals of Maryland · 2001
- National Can Corp. v. State Tax CommissionCourt of Appeals of Maryland · 2001
- Commonwealth v. Schuylkill Trust Co.Supreme Court of Pennsylvania · 1937
- Seaboard Commercial Corp. v. State Tax CommissionCourt of Appeals of Maryland · 1942
4 more not listed; retrieve them via the Exa API.