SUBURBAN, ETC. GAS CORP. v. TAWES

[No. 158, October Term, 1953.]

205 Md. 83 (1954)

106 A.2d 119

SUBURBAN PROPANE GAS CORPORATION v. TAWES, COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Decided June 24, 1954.


Attorney(s) appearing for the Case

Clyde Y. Morris and Harrison L. Winter, with whom were J. Hodge Smith and Miles and Stockbridge, on the brief, for appellant.

Charles McC. Mathias, Jr., Assistant Attorney General, and Edward F. Engelbert, Staff Attorney, Retail Sales Tax Division, Office of the Comptroller, with whom was Edward D.E. Rollins, Attorney General, on the brief, for appellee.

The cause was argued before BRUNE, C.J., and DELAPLAINE, COLLINS and HENDERSON, JJ.


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

This is an appeal by Suburban Propane Gas Corporation, the taxpayer, appellant, from an order of the Circuit Court for Montgomery County, affirming a final determination of the Comptroller of the Treasury, (the Comptroller), appellee.

The taxpayer, a body corporate, filed an application for exemption from the use tax of cylinders, meters, regulators, valves, cylinder caps, delivery truck cylinders, and miscellaneous...

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