COMPTROLLER v. JULIAN

[No. 135, September Term, 1957.]

215 Md. 406 (1958)

137 A.2d 674

COMPTROLLER OF THE STATE OF MARYLAND v. JAMES JULIAN, INC. ET AL.

Court of Appeals of Maryland.

Decided January 23, 1958.


Attorney(s) appearing for the Case

Theodore C. Waters, Jr., Assistant Attorney General, and E.F. Engelbert, Staff Attorney for Retail Sales Tax Division, with whom was C. Ferdinand Sybert, Attorney General, on the brief, for appellant.

E. Dale Adkins, Jr., with whom were John Van Brunt, Jr., Adkins, Potts & Laws and Killoran & Van Brunt on the brief, for appellees.

The cause was argued before BRUNE, C.J., and HENDERSON, HAMMOND, PRESCOTT and HORNEY, JJ.


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

This is an appeal by the Comptroller of the Treasury, (the Comptroller), from an order of the Circuit Court for Wicomico County (Taylor, J.) abating a use tax assessment on certain construction machinery and equipment owned by James Julian, Inc., and James Julian, individually, (Julian).1

The original determination of tax liability by the Comptroller was appealed by Julian to the...

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