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COMPTROLLER OF TREASURY v. CITY OF BALTIMORE

No. 753, September Term, 1980.

48 Md. App. 199 (1981)

425 A.2d 1389

COMPTROLLER OF THE TREASURY v. MAYOR AND CITY COUNCIL OF BALTIMORE.

Court of Special Appeals of Maryland.

Decided March 9, 1981.

Attorney(s) appearing for the Case

Paul S. Sugar, Assistant Attorney General, with whom were Stephen H. Sachs, Attorney General, and Thomas J. Mace on the brief, for appellant.

Harry L. Chase, Assistant City Solicitor for Baltimore City, with whom was Benjamin L. Brown, City Solicitor for Baltimore City, for appellee Mayor and City Council of Baltimore; David B. Allen for appellee Shirley B. Allen.

The cause was argued before MORTON, WILNER and WEANT, JJ.

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

This is an appeal by the State of Maryland acting through the Comptroller of the Treasury, Retail Sales Tax Division, from an order entered in the Superior Court of Baltimore City, dated May 7, 1980, directing the quashing of a writ of attachment served on the City of Baltimore at the direction of the Comptroller of the Treasury to garnish the wages owed to its employee, Shirley B. Allen, a teacher in the public school...

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