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STRESCON INDUSTRIES, INC. v. COHEN

Civ. A. No. J-79-826.

508 F.Supp. 786 (1981)

STRESCON INDUSTRIES, INC., Plaintiff, v. Howard A. COHEN, Secretary of Revenue Commonwealth of Pennsylvania and Louis L. Goldstein, Comptroller of the Maryland Treasury, Defendants.

United States District Court, D. Maryland.

February 18, 1981.

Attorney(s) appearing for the Case

William P. Baker, Baltimore, Md., for plaintiff.

Stephen H. Sachs, Asst. Atty. Gen., Baltimore, Md., for Goldstein.

Mary Ellen Krober, Asst. Atty. Gen. and Edward G. Biester, Jr., Atty. Gen., Harrisburg, Pa., for Cohen.

MEMORANDUM AND ORDER

SHIRLEY B. JONES, District Judge.

Plaintiff brings the present action under federal question jurisdiction against the Secretary of Revenue of Pennsylvania and the Comptroller of the Maryland Treasury. Plaintiff seeks to order the refund of certain sales and use taxes collected by both Maryland and Pennsylvania and requests that certain statutes and regulations of both states be declared unconstitutional. Defendants have moved to dismiss...

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