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JOHN McSHAIN, INC. v. COMPTROLLER

[No. 103, October Term, 1952.]

202 Md. 68 (1953)

95 A.2d 473

JOHN McSHAIN, INC. v. COMPTROLLER

Court of Appeals of Maryland.

Motion for modification of opinion, filed March 24, 1953.

Denied April 22, 1953.

Attorney(s) appearing for the Case

Joseph B. Simpson, with whom were Vivian V. Simpson, Simpson & Simpson and F.J. Rice, on the brief, for appellant.

Francis D. Murnaghan, Jr., Assistant Attorney General, with whom were Edward D.E. Rollins, Attorney General, and Edward F. Engelbert, Assistant Director, Retail Sales Tax Division, Office of Comptroller, on the brief, for appellee.

The cause was argued before SOBELOFF, C.J., and DELAPLAINE, COLLINS, HENDERSON and HAMMOND, JJ.

HENDERSON, J., delivered the opinion of the Court.

This appeal is from an order of the Circuit Court for Montgomery County affirming the Comptroller's denial of a claim for refund of sales and use taxes. The appeal was duly taken under Section 348, Article 81, Code of 1951, on a question of law only. The facts are undisputed.

Between August, 1935 and March, 1942, two residents of Montgomery County, Mr. and Mrs. Wilson, donated to the United States of America...

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