SCOVILLE SERV., INC. v. COMPTROLLER OF TREASURY

[No. 322, September Term, 1972.]

269 Md. 390 (1973)

306 A.2d 534

SCOVILLE SERVICE, INC. v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Decided July 5, 1973.


Attorney(s) appearing for the Case

Harold T. Grier 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 MURPHY, C.J., and BARNES, McWILLIAMS, SINGLEY, SMITH, DIGGES and LEVINE, JJ.


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

This appeal by Scoville Service, Inc. (Scoville) is from a decision of the Maryland Tax Court affirming the Comptroller's disallowance of claims for certain tax refunds covering the years 1967-70. Scoville, which operates a parking lot serving the Laurel Raceway, says it paid the taxes on gross receipts derived from parking automobiles under the erroneous assumption that they were taxable pursuant to Maryland Code (1957...

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