ST. DEP'T OF A. & T. v. GREYHOUND COMP.

[No. 205, September Term, 1973.]

271 Md. 575 (1974)

320 A.2d 40

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION v. GREYHOUND COMPUTER CORPORATION ET AL.

Court of Appeals of Maryland.

Motion for rehearing filed June 6 and 10, 1974.

Denied June 19, 1974.


Attorney(s) appearing for the Case

K. Donald Proctor, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellant.

James P. Garland, with whom were Stephen D. Langhoff and Semmes, Bowen & Semmes on the brief, for appellee Xerox Corporation. George W. Liebmann, with whom were Shale D. Stiller, Lawrence F. Rodowsky, William J. Stetter and Edward H. Schmitt on the brief, for appellee Sperry Rand Corporation. Marvin J. Garbis, with whom were Allen L. Schwait and Garbis & Schwait and Jerry M. Hamovit, Joel F. Silver and Melrod, Redman & Gartlan on the brief, for appellee Greyhound Computer Corporation. Submitted on brief by James P. Garland, Stephen D. Langhoff and Semmes, Bowen & Semmes for appellee Xerox Data Systems, Inc.

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


MURPHY, C.J., delivered the opinion of the Court.

Appellee Xerox Corporation manufactures duplicating equipment and appellees Xerox Data Systems, Inc. and Sperry Rand Corporation manufacture data processing equipment; each manufacturer leases the equipment to its customers. Appellees LMC Leasing Corporation and Greyhound Computer Corporation are "non-manufacturers" who purchase and thereafter lease data processing equipment...

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