1. Home
  2. Browse Decisions
  3. Md.
  4. 224 Md.
  5. 224 Md. 350 (1961)
 

PHILLIPS v. COMPTROLLER

[No. 139, September Term, 1960.]

224 Md. 350 (1961)

167 A.2d 913

PHILLIPS ET AL., ETC. v. COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION

Court of Appeals of Maryland.

Decided February 20, 1961.

Attorney(s) appearing for the Case

John G. Wharton, with whom were Nicholas G. Penniman, III, and Barton, Wilmer, Bramble & Penniman on the brief, for the appellants.

William J. McCarthy, Assistant Attorney General, with whom were C. Ferdinand Sybert, Attorney General, and Edward P. Engelbert, Chief, Sales Tax Division, Office of Comptroller of the Treasury, on the brief, for the appellee.

The cause was argued before HENDERSON, HAMMOND, PRESCOTT, HORNEY and MARBURY, JJ.

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

The Baltimore City Court affirmed a decision of the Comptroller denying the appellant's claim for a refund of certain retail sales taxes, and the claimant has appealed.

The case is submitted on an agreed statement of facts, which is as follows:

"Appellant is engaged in the business of selling International Harvester equipment in the Maryland and Virginia area. The sales involved in this case were made...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases