Foursquare Tabernacle Church of God in Christ v. State Board of Tax Commissioners

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that the traditional rule of territorial jurisdiction is that “a state will exercise jurisdiction over a crime only if some conduct or effect constituting a part of that crime was committed within the state”
• court had jurisdiction over theft charge when defendant had \duty to account\ for property in Maryland
• “jurisdiction over a theft offense exists in this state if the defendant was subject to a duty to account for the property within this state. * * * The duty to account will sustain jurisdiction only where such a duty is an essential component of the crime”

Source: CourtListener parenthetical corpus (CC0).