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PERDUE v. ST. DEP'T OF ASSESS. & T.

[No. 132, September Term, 1971.]

264 Md. 228 (1972)

286 A.2d 165

PERDUE, INC. v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION

Court of Appeals of Maryland.

Decided January 18, 1972.

Attorney(s) appearing for the Case

K. Donald Proctor and Robert L. Karwacki for appellant.

Amicus Curiae brief filed by Delmarva Poultry Industry, Hearne, Fox & Bailey and Charles E. Hearne, Jr., on the brief.

E. Stephen Derby, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellee.

The cause was argued before HAMMOND, C.J., and BARNES, McWILLIAMS, FINAN, SINGLEY, SMITH and DIGGES, JJ.

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

This case adds new monetary dimensions to that time-worn maxim "don't count your chickens before they hatch" for here the validity of a $183,870.00 tax assessment hinges on the supposition that an egg is an egg and not a chicken. This dispute arose when the State Department of Assessment and Taxation, appellee, levied a tax against Perdue, Inc., appellant, on its average inventory of hatchery eggs during the year 1969...

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