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ROCKOWER BROS. v. COMPTROLLER

[No. 469, September Term, 1964.]

240 Md. 379 (1965)

214 A.2d 581

ROCKOWER BROTHERS, INC., ET AL. v. COMPTROLLER OF THE TREASURY, STATE OF MARYLAND

Court of Appeals of Maryland.

Dissenting opinion filed December 7, 1965.

Attorney(s) appearing for the Case

Lawrence F. Rodowsky and John W. Frommer, Jr., with whom were Dilworth, Paxson, Kalish, Kohn & Dilks, and Frank, Bernstein, Conaway, Gump & Kaufman on the brief, for appellants.

Robert J. Martineau, Assistant Attorney General and Edward F. Engelbert, Chief, Retail Sales Tax Division, with whom were Thomas B. Finan, Attorney General, on the brief, for appellees.

The cause was argued before PRESCOTT, C.J., and HAMMOND, HORNEY, MARBURY and BARNES, JJ.

HAMMOND, J., delivered the majority opinion of the Court. BARNES, J., dissents. Dissenting opinion at page 394, infra.

At issue is the liability to the State for sales taxes of a corporation, Rockower Brothers, Inc., which sold its merchandise anonymously from leased space in discount department stores owned by Towers Mart International which, to all outward appearances, was the vendor and which had collected the taxes for Rockower but had not paid them over...

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