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FOSS NIRSYSTEMS, INC. v. COMPTROLLER OF THE TREASURY

No. 1428, Sept. Term, 2002.

822 A.2d 1297 (2003)

151 Md. App. 44

FOSS NIRSYSTEMS, INC., v. COMPTROLLER OF the TREASURY.

Court of Special Appeals of Maryland.

May 6, 2003.

Attorney(s) appearing for the Case

Donald A. Rea (J. Ronald Shiff, Stephanie D. Cohen and Gordon, Feinblatt, Rothman, Hoffberger & Hollander, LLC on the brief), Baltimore, for appellant.

Brian L. Oliner, Assistant Attorney General (J. Joseph Curran, Jr., Attorney General on the brief), Baltimore, for Appellee.

Argued before DAVIS, JAMES R. EYLER, and LAWRENCE F. RODOWSKY (Ret., specially assigned), JJ.

JAMES R. EYLER, Judge.

The Comptroller of the Treasury, appellee, assessed a use tax on certain equipment owned by Foss NIRSystems, Inc., appellant. Appellant appealed to the Maryland Tax Court, which affirmed the assessment. Appellant filed a petition for judicial review in the Circuit Court for Montgomery County, which affirmed the tax court.

The statutory provision at issue is Md. Code (1997 Repl.Vol.), Tax-General...

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