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PIERCE & HEBNER v. STATE TAX COMM.

[No. 60, October Term, 1949.]

194 Md. 254 (1950)

71 A.2d 6

PIERCE & HEBNER, INC. v. STATE TAX COMMISSION OF MARYLAND

Court of Appeals of Maryland.

Decided January 12, 1950.

Attorney(s) appearing for the Case

William C. Walsh, with whom were Miles, Walsh, O'Brien & Morris on the brief, for the appellant.

Kenneth C. Proctor, Assistant Attorney General, with whom was Hall Hammond, Attorney General, on the brief, for the appellee.

The cause was argued before MARBURY, C.J., DELAPLAINE, COLLINS, GRASON, HENDERSON and MARKELL, JJ.

COLLINS, J., delivered the opinion of the Court.

This is an appeal by Pierce & Hebner, Inc., a dealer at wholesale in wines and distilled spirits, appellant, from a decree of Circuit Court No. 2 of Baltimore City, affirming the action of the State Tax Commission of Maryland in assessing for the year 1947 its tangible personal property at $571,380. Of this amount the sum of $347,420.75 represents the Federal Excise Tax...

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