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COMPTROLLER v. KAISER CORP.

[No. 17, September Term, 1960.]

223 Md. 384 (1960)

164 A.2d 886

COMPTROLLER OF THE TREASURY v. KAISER ALUMINUM & CHEMICAL CORPORATION (Two Appeals In One Record)

Court of Appeals of Maryland.

Decided November 9, 1960.

Attorney(s) appearing for the Case

Edward F. Engelbert, Sales Tax Counsel, Retail Sales Tax Division, Office of Comptroller, and Joseph S. Kaufman, Assistant Attorney General, with whom was C. Ferdinand Sybert, Attorney General, on the brief, for appellant and cross-appellee.

Charles C.G. Evans, with whom were Piper & Marbury on the brief, for appellee and cross-appellant.

The cause was argued before BRUNE, C.J., and HENDERSON, HAMMOND, PRESCOTT and HORNEY, JJ.

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

This appeal is from an order of court reversing a denial by the Comptroller of a claim for refund of sales and use taxes paid by the appellee. A cross-appeal challenges the disallowance of interest upon the sum paid. The transaction subject to the taxes in question involved the transfer of title to certain heavy machinery and equipment in an aluminum extrusion plant from the...

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