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McCLOSKEY & CO. v. COMPTROLLER

[No. 149, September Term, 1962.]

231 Md. 164 (1963)

189 A.2d 115

McCLOSKEY AND COMPANY v. COMPTROLLER OF TREASURY

Court of Appeals of Maryland.

Decided March 22, 1963.

Attorney(s) appearing for the Case

Ambrose T. Hartman, with whom was J. Dress Pannell on the brief, for appellant.

Russell R. Reno, Jr., Assistant Attorney General, with whom was Thomas B. Finan, Attorney General, Edward F. Engelbert and Bernard F. Moan, Chief and Assistant General Counsel, respectively, for Retail Sales Tax Division, on the brief, for appellee.

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

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

This appeal is from the action of the Superior Court of Baltimore City dismissing the motion of the appellant, McCloskey and Company, to quash a Sales and Use Tax lien filed against the appellant by the appellee, the Comptroller of the Treasury, Retail Sales Tax Division.

An original assessment of $16,603.24 was made by the appellee against the appellant, as a purchaser...

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