JACOBS v. TAWES

No. 7528.

250 F.2d 611 (1957)

Donald H. JACOBS, doing business as The Jacobs Instrument Company, Appellant, v. J. Millard TAWES, Comptroller of The Treasury, State of Maryland, Appellee.

United States Court of Appeals Fourth Circuit.

Decided December 26, 1957.


Attorney(s) appearing for the Case

Donald H. Jacobs, pro se.

Theodore C. Waters, Jr., Asst. Atty. Gen., of Maryland (C. Ferdinand Sybert, Atty. Gen., of Maryland, and Edward F. Engelbert, Staff Atty., Retail Sales Tax Division, Comptroller of the Treasury, of Maryland, Baltimore, Md., on the brief), for appellee.

Before PARKER, Chief Judge, and SOPER and SOBELOFF, Circuit Judges.


PARKER, Chief Judge.

This is an appeal from an order dismissing an action seeking an injunction to restrain the Comptroller of the Treasury of the State of Maryland from collecting Maryland sales and use taxes in the amount of $1,904.62, including penalties and interest, assessed against appellant under the provisions of Art. 81, sections 320-396 of the Code of Maryland of 1951. Appellant alleges in his complaint, which he calls a petition, that the sales and use...

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