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JACOBS v. TAWES

No. 9666.

151 F.Supp. 770 (1957)

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

United States District Court D. Maryland, Civil Division.

June 4, 1957.

Attorney(s) appearing for the Case

Donald H. Jacobs, in pro. per.

C. Ferdinand Sybert, Atty. Gen., of Maryland, Theodore C. Waters, Jr., Asst. Atty. Gen., and Edward F. Engelbert, Retail Sales Tax Division, Baltimore, Md., for respondent.

THOMSEN, Chief Judge.

The comptroller has moved to dismiss the "petition", really a complaint, filed by Jacobs to enjoin the comptroller from collecting sales and use taxes in the amount of $1,914.62, including penalty and interest, assessed against Jacobs under the Maryland Retail Sales Tax and Maryland Use Tax Acts, Ann.Code, art. 81, secs. 320-396, incl. The complaint alleges that Jacobs was not liable for the taxes because the purchases, as a result of which the...

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