1. Home
  2. Browse Decisions
  3. Md.
  4. 228 Md.
  5. 228 Md. 90 (1962)
 

LANE CORP. v. COMPTROLLER

[No. 188, September Term, 1961.]

228 Md. 90 (1962)

178 A.2d 904

LANE CONSTRUCTION CORPORATION v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Decided March 16, 1962.

Attorney(s) appearing for the Case

E. Dale Adkins, Jr., and Raymond S. Smethurst, Jr., with whom were Adkins, Potts & Laws on the brief, for the appellant.

William J. McCarthy, Assistant Attorney General, with whom were Thomas B. Finan, Attorney General, and Edward F. Engelbert, Chief, Retail Sales Tax Division, on the brief, for the appellee.

The cause was argued before BRUNE, C.J., and HENDERSON, HAMMOND, PRESCOTT and MARBURY, JJ.

HAMMOND, J., delivered the opinion of the Court.

This appeal presents for decision the constitutionality of the Maryland use tax, imposed by Code (1957), Art. 81, Secs. 372-393 (as amended by Code (1961 Supp.)). In 1959 Lane Construction Corporation, the appellant, brought into this State to use in construction work at Andrews Air Force Base various pieces of heavy equipment, most of which had been purchased outside Maryland...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases