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COMPTROLLER OF TREASURY v. FAMILY ENTERTAINMENT CENTERS OF ESSEX, INC.

No. 674, September Term, 1986.

70 Md. App. 77 (1987)

519 A.2d 1337

COMPTROLLER OF THE TREASURY v. FAMILY ENTERTAINMENT CENTERS OF ESSEX, INC., ET AL.

Court of Special Appeals of Maryland.

January 19, 1987.

Attorney(s) appearing for the Case

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

Alan S. Dubin (Arent, Fox, Kintner, Plotkin & Kahn, on the brief), Washington, D.C., for appellees, Family Entertainment Centers of Essex, Inc., et al.

Rob Ross Hendrickson (J. Cookman Boyd, Jr. and Boyd, Benson & Hendrickson on the brief), Baltimore, for appellee, L.D.C.A. of Maryland, Inc., T/A "Gadgets."

Argued before WEANT, BISHOP and GARRITY, JJ.

WEANT, Judge.

The Comptroller of the Treasury, appellant, decided to levy assessments for unpaid admissions and amusement tax against the corporate appellees that own three restaurants, known to the public as "Chuck E. Cheese" restaurants. The appellant also decided to deny claims for refunds for certain admissions and amusement taxes to L.D.C.A. Inc. of Maryland, another corporate appellee who owns a restaurant known as "Gadgets." Appellant based its decisions on...

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