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UNITED STATES v. MONTGOMERY COUNTY, MD.

Civ. A. No. N-82-753.

586 F.Supp. 227 (1984)

UNITED STATES of America et al. v. MONTGOMERY COUNTY, MARYLAND et al.

United States District Court, D. Maryland.

Decided January 20, 1984.

Attorney(s) appearing for the Case

Max H. Lauten, Asst. U.S. Atty., D. Maryland, Baltimore, Md., and Richard A. Correa, Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C. for plaintiff U.S.

Sherman L. Cohn, Potomac, Md., for plaintiff Shaw Enterprises.

William J. Chen, Jr., and John Walsh, Rockville, Md., for intervenor plaintiff Holiday Inn of Chevy Chase.

Paul A. McGuckian, H. Christopher Malone, and Alan Wright of the County Attorney's Office for Montgomery County, Rockville, Md., for defendants.

NORTHROP, Senior District Judge.

Plaintiff, the United States, joined by Shaw Enterprises, Inc. and intervening plaintiff Holiday Inn of Chevy Chase, ask this Court to grant summary judgment on the grounds that Montgomery County's hotel/motel room rental and transient tax violates the Supremacy Clause of the United States Constitution. Defendants, Montgomery County and Albert W. Gault, Director of Montgomery County's Department of Finance, have cross-moved for summary...

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