W.R. GRACE & CO. v. COMPTROLLER OF TREASURY

[No. 22, September Term, 1969.]

255 Md. 550 (1969)

258 A.2d 740

W.R. GRACE & CO., DAVISON CHEMICAL DIVISION v. COMPTROLLER OF THE TREASURY, RETAIL SALES AND USE TAX DIVISION

Court of Appeals of Maryland.

Decided November 11, 1969.


Attorney(s) appearing for the Case

Francis D. Murnaghan, Jr., with whom were Joseph H.H. Kaplan and George Cochran Doub, Jr., on the brief, for appellant.

Jon F. Oster, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before MARBURY, BARNES, McWILLIAMS, SINGLEY and SMITH, JJ.


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

The appellant, W.R. Grace & Co., Davison Chemical Division (Grace), petitioner below, challenges the validity of an assessment for use taxes by the appellee, Comptroller of the Treasury, Retail Sales & Use Tax Division, upon two airplanes owned by Grace and used by it regularly and exclusively for the transportation of passengers and property, primarily executives and customers of Grace, across state lines and...

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