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WASHINGTON NAT'L ARENA v. COMPTROLLER

No. 45, September Term, 1986.

308 Md. 370 (1987)

519 A.2d 1277

WASHINGTON NATIONAL ARENA LIMITED PARTNERSHIP T/A THE CAPITAL CENTRE v. COMPTROLLER OF THE TREASURY.

Court of Appeals of Maryland.

January 27, 1987.

Attorney(s) appearing for the Case

Peter F. O'Malley, Upper Marlboro (Leslie F. Moore and O'Malley, Miles, McCarthy & Harrell, Upper Marlboro and Michael Evan Jaffe, Alan S. Dubin and Arent, Fox, Kintner, Plotkin & Kahn, Washington, D.C., on the brief), for appellant.

Andrew H. Baida, Asst. Atty. Gen. (Stephen H. Sachs, Atty. Gen., Linda Koerber Boyd and Gaylin Soponis, Asst. Attys. Gen., on the brief), Baltimore, for appellee.

Argued before MURPHY, C.J., and ELDRIDGE, COLE, RODOWSKY, COUCH, McAULIFFE and ADKINS, JJ.

ADKINS, Judge.

This case presents the question of whether under Code, Art. 81, § 402, a single charge covering admission to events, parking, and club membership may be allocated, for admission tax purposes, between the sum apportionable to admission and the sums apportionable to the other items. Intertwined with this question are issues regarding the standards for review of decisions of the Maryland Tax Court. That agency concluded that § 402 does not permit...

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