VILLA NOVA NIGHT CLUB, INC. v. COMPTROLLER OF TREASURY

[No. 187, September Term, 1969.]

256 Md. 381 (1970)

260 A.2d 307

VILLA NOVA NIGHT CLUB, INC. v. COMPTROLLER OF THE TREASURY OF THE STATE OF MARYLAND

Court of Appeals of Maryland.

Decided January 7, 1970.


Attorney(s) appearing for the Case

Submitted by Jacob Blum and Blum, Yumkas & Mailman for appellant.

Submitted by Francis B. Burch, Attorney General, and Jon F. Oster, Assistant Attorney General, for appellee.

The cause was submitted on brief to HAMMOND, C.J., and McWILLIAMS, FINAN, SINGLEY and DIGGES, JJ.


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

Chap. 161, § 2 of the Laws of 1969, effective 1 June 1969, amended Maryland Code (1957, 1965 Repl. Vol., 1969 Supp.) Art. 81, § 402 and increased from one-half of one percent to four and one-half percent the tax on the gross receipts of "every person, firm or corporation derived from the amounts charged for * * * admission, cover charge for seats or tables, refreshment, service or merchandise at any roof garden...

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