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LIQUOR DEALERS CREDIT CONTROL, INC. v. COMPTROLLER OF TREASURY

[No. 188, September Term, 1965.]

241 Md. 656 (1966)

217 A.2d 571

LIQUOR DEALERS CREDIT CONTROL, INC. v. COMPTROLLER OF THE TREASURY, STATE OF MARYLAND

Court of Appeals of Maryland.

Decided March 9, 1966.

Attorney(s) appearing for the Case

Jerome H. Markoff for appellant.

Thomas P. Perkins, III, Assistant Attorney General, with whom were Thomas B. Finan, Attorney General, Edward F. Engelbert, Chief, Retail Sales Tax Division, Bernard F. Moan, Assistant General Counsel, Retail Sales Tax Division on the brief, for appellee.

The cause was argued before PRESCOTT, C.J., and HORNEY, MARBURY, OPPENHEIMER and BARNES, JJ.

HORNEY, J., delivered the opinion of the Court. BARNES, J., dissents. Dissenting opinion at page 662, infra.

The question presented on this appeal is whether the filing of a notice of lien for sales taxes has the force and effect of a lien of judgment against the personal property of the tax debtor absent a prior levy thereon under a writ of execution issued by the tax creditor.

The appellee (Comptroller of the Treasury of the State of Maryland) filed...

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