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QUOTRON SYSTEMS v. COMPTROLLER

[No. 20, September Term, 1979.]

287 Md. 178 (1980)

411 A.2d 439

QUOTRON SYSTEMS, INC. v. COMPTROLLER OF THE TREASURY

Court of Appeals of Maryland.

Motion for reconsideration filed March 21, 1980.

Denied April 1, 1980.

Attorney(s) appearing for the Case

Julian I. Jacobs, with whom were David P. Gordon, Eugene M. Feinblatt and Gordon, Feinblatt, Rothman, Hoffberger & Hollander on the brief, for appellant.

Amicus curiae brief filed by Bunker Ramo Corporation, E. Stephen Derby, Lawrence M. Katz, Joseph H. Langhirt and Piper & Marbury on the brief.

Paul S. Sugar, Assistant Attorney General, with whom was Stephen H. Sachs, Attorney General, on the brief, for appellee.

The cause was argued before MURPHY, C.J., and SMITH, DIGGES, ELDRIDGE, ORTH, COLE and DAVIDSON, JJ.

DAVIDSON, J., delivered the opinion of the Court. MURPHY, C.J., dissents and filed a dissenting opinion at page 189 infra.

This case involves an application of the Maryland Use Tax. Md. Code (1957, 1975 Repl. Vol.), Art. 81, §§ 372-401. Maryland Code (1957, 1975 Repl. Vol., 1979 Cum. Supp.), Art. 81, § 373 (a) provides in pertinent part:

"An excise tax is hereby levied and imposed on the use...

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