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COMPTROLLER v. PITTSBURGH-DES MOINES

[No. 219, September Term, 1962.]

231 Md. 132 (1963)

189 A.2d 107

COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION v. PITTSBURGH-DES MOINES STEEL COMPANY (Two Appeals in One Record)

Court of Appeals of Maryland.

Decided March 19, 1963.

Attorney(s) appearing for the Case

Edward F. Engelbert, Attorney, Retail Sales Tax Division, with whom were Thomas B. Finan, Attorney General, and Robert S. Bourbon, Assistant Attorney General, on the brief, for the appellant and cross-appellee.

Francis D. Murnaghan, Jr., with whom were Venable, Baetjer & Howard on the brief, for the appellee and cross-appellant.

Brief of amicus curiae filed on behalf of the United States by Louis F. Oberdorfer, Assistant Attorney General of the United States, Lee A. Jackson, I. Henry Kutz and Thomas A. Skornia, Attorneys, Department of Justice, Joseph D. Tydings, United States Attorney, and Robert W. Kernan, Assistant United States Attorney.

The cause was argued before HENDERSON, HAMMOND, PRESCOTT, MARBURY and SYBERT, JJ.

Decided March 19, 1963. Certiorari denied, 375 U.S. 821.

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

In April, 1961, the Comptroller of the Treasury, the appellant and cross-appellee (often hereafter referred to as the appellant), made an assessment, for the period June 1, 1960, through January 30, 1961, for sales taxes against Pittsburgh-Des Moines Steel Company, the appellee and cross-appellant, (often hereafter referred to as the appellee) of $17...

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