1. Home
  2. Browse Decisions
  3. Md.
  4. 257 Md.
  5. 257 Md. 513 (1970)
 

ACF INDUSTRIES v. COMPTROLLER OF TREASURY

[No. 353, September Term, 1969.]

257 Md. 513 (1970)

263 A.2d 574

ACF INDUSTRIES, INC. v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Decided April 3, 1970.

Attorney(s) appearing for the Case

Allen L. Schwait and William B. Rafferty, with whom were Miles & Stockbridge on the brief, for appellant.

William J. Rubin, Special Assistant Attorney General, with whom were Francis B. Burch, Attorney General and Jon F. Oster, Assistant Attorney General on the brief, for appellee.

The cause was argued before HAMMOND, C.J., and McWILLIAMS, SINGLEY, SMITH and DIGGES, JJ.

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

The Maryland Tax Court held ACF Industries, Inc. liable for sales taxes on tangible personal property it sold when it closed out two divisions through which it was conducting ventures in businesses different in kind from its principal businesses, and the Circuit Court affirmed.

ACF, a New Jersey corporation with headquarters in New York City, manufactures and leases railroad cars and manufactures and sells...

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