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HEARST CORP. v. ST. DEP'T OF A. & T.

[No. 342, September Term, 1972.]

269 Md. 625 (1973)

308 A.2d 679

THE HEARST CORPORATION (NEWS AMERICAN DIVISION) v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION

Court of Appeals of Maryland.

Decided August 17, 1973.

Attorney(s) appearing for the Case

Robert W. Kernan and Edward F. Shea, Jr., with whom were Sherbow, Shea & Doyle on the brief, for appellant.

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

Amicus Curiae brief filed by Maryland-Delaware-D.C. Press Association, Inc., E. Dale Adkins, Jr., Henry M. Rutledge and Adkins, Potts & Smethurst on the brief.

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

SINGLEY, J., delivered the opinion of the Court. MURPHY, C.J., and DIGGES, J., dissent and MURPHY, C.J., filed a dissenting opinion in which Digges, J., concurs at page 646 infra.

This case, on appeal from the Maryland Tax Court, is a reprise of American Newspapers v. Tax Comm'n, 174 Md. 56 [American Newspapers v. McCardell], 197 A. 574 (1938). It involves the same parties and presents the same issue: are the equipment and raw materials used in...

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