Lane Construction Corp. v. Comptroller of the Treasury

How courts have described this case

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

• addressing a challenge to an excise tax imposed on pieces of construction equipment purchased outside the state. The opinion explains that the Comptroller permitted an allowance of 10% of the purchase price
• taxpayer challenged the constitutionality of Maryland’s use tax because the value placed on the property under the statutory formula greatly exceeded its fair market value
• “If on any imaginable factual basis, the state legislature had a reason to distinguish between certain transactions, and thus to tax them somewhat differently, the classification will be upheld.”

Source: CourtListener parenthetical corpus (CC0).