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GREYHOUND COMPUTER v. ST. DEP'T OF ASSESSMENTS AND TAXATION

[No. 203, September Term, 1973.]

271 Md. 674 (1974)

320 A.2d 52

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

Court of Appeals of Maryland.

Decided May 29, 1974.

Attorney(s) appearing for the Case

Jerry M. Hamovit, with whom were Lipman Redman, Joel Z. Silver, Melrod, Redman & Gartlan, Marvin J. Garbis and Allen L. Schwait on the brief, for appellants.

K. Donald Proctor, 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 SINGLEY, SMITH, DIGGES, LEVINE, ELDRIDGE and O'DONNELL, JJ.

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

In this appeal from the Maryland Tax Court, Greyhound Computer Corporation (Greyhound) challenges an order of the tax court which affirmed an assessment of $1,501,350.00 imposed for the tax year 1970-71 by the State Department of Assessments and Taxation (the Department) on four computer systems owned by Greyhound and leased to Bendix Corporation at Towson, Maryland.1 A second appeal in...

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