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TWINBROOK SWIM. POOL v. COMPTROLLER

[No. 130, September Term, 1974.]

274 Md. 88 (1975)

333 A.2d 49

TWINBROOK SWIMMING POOL CORPORATION v. COMPTROLLER OF THE TREASURY, ADMISSIONS TAX DIVISION

Court of Appeals of Maryland.

Decided March 3, 1975.

Attorney(s) appearing for the Case

Arthur V. King and Robert J. Thieblot, with whom were Allen, Thieblot & Alexander on the brief, for appellant.

Gerald Langbaum, Assistant Attorney General, with whom were Francis B. Burch, Attorney General, and Jon F. Oster, Assistant Attorney General, on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SINGLEY, SMITH, DIGGES, LEVINE, ELDRIDGE and O'DONNELL, JJ.

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

This is an appeal from an order of the Maryland Tax Court, which affirmed the Comptroller of the Treasury's disallowance of a claim for the refund of admissions taxes in the amount of $6,263.01 collected for the tax years 1970, 1971 and 1972, from Twinbrook Swimming Pool Corporation (Twinbrook). We propose to reverse the order of the Tax Court and remand the case for the entry of an order directing that the refund claimed...

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