COMP. OF TREAS. v. THOMPSON TR. CORP.

[No. 133, October Term, 1955.]

209 Md. 490 (1956)

121 A.2d 850

COMPTROLLER OF TREASURY v. THOMPSON TRAILER CORPORATION

Court of Appeals of Maryland.

Decided April 6, 1956.


Attorney(s) appearing for the Case

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 brief, for the appellant.

H. Warren Buckler, Jr., and William H. Gorman, II, with whom were Niles, Barton, Yost & Dankmeyer on the brief, for the appellee.

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


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

The Comptroller appeals from an order of the Circuit Court for Baltimore County directing him to cancel a use tax assessment and a sales tax assessment against Thompson Trailer Corporation, the appellee. The questions presented are three: (1) Is personal property manufactured in another State, and brought into Maryland by the manufacturer subject to the use tax? (2) Is personal property purchased for use in, and for...

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