State Tax Commission v. Associated Mortgage Companies

Court of Appeals of Maryland

State Tax Commission v. Associated Mortgage Companies

2 A.2d 401, 175 Md. 363

CourtCourt of Appeals of Maryland

DecidedOctober 5, 1938

Docket[No. 27, October Term, 1938.]

StatusPublished

This text of 2 A.2d 401 (State Tax Commission v. Associated Mortgage Companies) is published on Counsel Stack Legal Research, covering Court of Appeals of Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

State Tax Commission v. Associated Mortgage Companies, 2 A.2d 401, 175 Md. 363 (Md. 1938).

Pincite

Opinion

Parke, J.,

delivered the opinion of the Court.

The appeal of the State Tax Commission of Maryland is from an order passed by the Circuit Court No. 2 of Baltimore City holding that the Associated Mortgage Companies, Inc., should be classified as a “mortgage corporation” and, therefore, as a “finance corporation” within the terms of article 81, section 2, subsection (9), of the Code of Public General Laws of the State of Maryland, as amended, Laws 1937, chapter 225; and that it should be taxed according to such classification.

The facts on this record do not differ in any material respect from those on the appeal in the case of State Tax Commission v. Allied Mortgage Companies, Inc., *364 175 Md. 357, 2 A. 2nd 399. The principles which determined that case govern this appeal, and the order will be affirmed.

Order affirmed, cmd case remanded.

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