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ST. DEPT. OF A. & T. v. TOWN & COUNTRY-WOODMOOR, INC.

[No. 176, September Term, 1969.]

256 Md. 584 (1970)

261 A.2d 168

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION v. TOWN AND COUNTRY-WOODMOOR, INC.

Court of Appeals of Maryland.

Decided February 4, 1970.

Attorney(s) appearing for the Case

Joseph R. Raymond, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellant.

Eugene P. Smith, with whom were M. William Adelson and Andrew E. Adelson on the brief, for appellee.

The cause was argued before HAMMOND, C.J., and BARNES, FINAN, SMITH and DIGGES, JJ.

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

This case involves an appeal by the State Department of Assessments and Taxation, appellant, from an order of Judge Walter M. Jenifer, of the Circuit Court of Baltimore County, which affirmed a decision of the Maryland Tax Court. The Tax Court held that dishwashers and garbage disposal units installed in the 424 unit residential apartment complex of Town and Country-Woodmoor,...

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