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COMPTROLLER OF TREASURY v. MANDEL RE-ELECTION COM.

[No. 7, September Term, 1977.]

280 Md. 575 (1977)

374 A.2d 1130

COMPTROLLER OF THE TREASURY v. THE MANDEL, LEE, GOLDSTEIN, BURCH RE-ELECTION COMMITTEE

Court of Appeals of Maryland.

Decided July 5, 1977.

Attorney(s) appearing for the Case

Gerald Langbaum, Assistant Attorney General, with whom were Francis B. Burch, Attorney General, and Jon F. Oster, Deputy Attorney General, on the brief, for appellant.

L. Paige Marvel and Marvin J. Garbis, with whom were Garbis & Schwait, P.A. on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SINGLEY, SMITH, DIGGES, LEVINE and ORTH, JJ., and RIDGLEY P. MELVIN, JR., Associate Judge of the Court of Special Appeals, specially assigned.

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

We shall here hold that organ music presented in connection with a buffet dinner and cocktail party held in 1973 to raise political campaign funds for the Mandel-Lee-Goldstein-Burch reelection effort was not "furnished [as] a performance" within the meaning of Maryland Code (1957, 1969 Repl. Vol., 1972 Cum. Supp.) Art. 81, § 402 (a) and thus that no admission tax is due in connection with this event.

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