COMPTROLLER v. JOSEPH F. HUGHES

[No. 87, October Term, 1955.]

209 Md. 141 (1956)

120 A.2d 343

COMPTROLLER v. JOSEPH F. HUGHES AND CO., INC. (Two Appeals In One Record)

Court of Appeals of Maryland.

Decided February 15, 1956.


Attorney(s) appearing for the Case

David Kauffman, Assistant Attorney General, and Edward F. Engelbert, Staff Attorney, Retail Sales Tax Division, with whom were C. Ferdinand Sybert, Attorney General, and Stedman Prescott, Jr., Assistant Attorney General, on the brief, for appellant.

Hilary W. Gans, for appellee.

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


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

The Comptroller of the Treasury made an assessment of sales tax upon the purchase price of certain items purchased by the appellee during the period from July 1, 1947, to June 30, 1953, and declined to revise the assessment after a hearing. The challenged items fell into the following categories: (1) lumber used for forms in connection with the laying of concrete, (2) nails...

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