COMPTROLLER v. A. CYANAMID CO.

[No. 436, September Term, 1964.]

240 Md. 491 (1965)

214 A.2d 596

COMPTROLLER OF THE TREASURY, STATE OF MARYLAND v. AMERICAN CYANAMID CO., ET AL.

Court of Appeals of Maryland.

Dissenting opinion filed December 1, 1965.


Attorney(s) appearing for the Case

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

Morris Rosenberg and Stephen H. Sachs, with whom were Tydings & Rosenberg on the brief, for appellees.

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


HAMMOND, J., delivered the majority opinion of the Court. BARNES, J., dissents. Dissenting opinion at p. 508, infra.

If those who will have occasion to refer to this decision knew the background of the case, factual and legal, the text of this judicial sermon to the Comptroller and our holding could happily be no more than the words of Judge Offutt, for the Court, in Horton v. Horton, 157 Md. 127, 133: "But no practice, however generally, or however...

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