PHILLIPS HARBORPLACE, INC. v. DEP'T OF ASSESS. AND TAXATION

No. 289, September Term, 1985.

65 Md. App. 461 (1985)

501 A.2d 92

PHILLIPS HARBORPLACE, INC. v. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION.

Court of Special Appeals of Maryland.

December 9, 1985.


Attorney(s) appearing for the Case

Sharon V. Burrell (Robert K. Briskin and Cable, McDaniel, Bowie & Bond on brief), Baltimore, for appellant.

Mary Jean Lopardo, Asst. Atty. Gen. (Stephen H. Sachs, Atty. Gen. and Kaye Brooks Bushel, Asst. Atty. Gen. on brief), Baltimore, for appellee.

Argued before GILBERT, C.J., and WILNER, and ADKINS, JJ.


ADKINS, Judge.

Phillips Harborplace, appellant, operates a full menu seafood restaurant, cafeteria, raw bar, carry-out and market within Baltimore's Harborplace pavilion. The restaurant kitchen and preparation rooms also serve the other facilities. About 40 percent of what the appellant sells constitutes crab dishes, including crab imperial, crab cakes and crab thermidore.

For the tax year 1981, the State Department of Assessments and Taxation, appellee, assessed...

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