Motels of Maryland, Inc. v. Baltimore County

How courts have described this case

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

• “It is obvious that the Legislature only intended to tax the amount of debt actually incurred and secured. Until such time as the corporation has actually received money under the trust, no debt .has been incurred and secured and no taxes are payable.”
• distinguishing between a \contract to lease” and \lease”

Source: CourtListener parenthetical corpus (CC0).