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STATE DEP'T OF A. & T. v. BENDIX

[No. 35, September Term, 1973.]

270 Md. 31 (1973)

310 A.2d 43

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION v. BENDIX CORPORATION

Court of Appeals of Maryland.

Decided October 11, 1973.

Attorney(s) appearing for the Case

K. Donald Proctor, Assistant Attorney General, with whom were Francis B. Burch, Attorney General, and E. Stephen Derby, Assistant Attorney General, on the brief, for appellant.

Edward Pierson, with whom were Pierson & Pierson on the brief, for appellee.

The cause was argued before MURPHY, C.J., and BARNES, McWILLIAMS, SINGLEY, SMITH, DIGGES and LEVINE, JJ.

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

There are two principal questions presented to us for resolution in this appeal; i.e., whether the Maryland Tax Court erred in passing its order of December 14, 1972 reversing the assessment by the State Department of Assessments and Taxation (Department) of completed automobile radios in the Broening Highway plant of The Bendix Corporation (Bendix), appellee, in Baltimore City for taxation in Baltimore City for...

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