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COMPTROLLER OF TREASURY v. CITIZENS FOR HOYER

No. 788, September Term, 1981.

51 Md. App. 33 (1982)

440 A.2d 429

COMPTROLLER OF THE TREASURY v. CITIZENS FOR HOYER.

Court of Special Appeals of Maryland.

Decided February 8, 1982.

Attorney(s) appearing for the Case

Gerald Langbaum, Assistant Attorney General, with whom was Stephen H. Sachs, Attorney General, on the brief, for appellant.

Douglas M. Bregman for appellee.

The cause was argued before MOYLAN and LOWE, JJ., and CHARLES E. ORTH, JR., Associate Judge of the Court of Appeals (retired), specially assigned.

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

The issue in this appeal is whether a "performance" was furnished at a "COCKTAIL RECEPTION IN HONOR OF STENY H. HOYER for Governor." Riding on the determination of the issue is $4,270. If a performance was furnished, that sum shall be retained by the Comptroller of the Treasury of Maryland who collected it in satisfaction of admission and amusement taxes claimed to be due. If a performance was not furnished, the coffers...

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