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COMPTROLLER v. STEUART INVESTMENT

No. 79, September Term, 1987.

312 Md. 1 (1988)

537 A.2d 607

COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION v. STEUART INVESTMENT COMPANY.

Court of Appeals of Maryland.

March 1, 1988.

Attorney(s) appearing for the Case

Linda Koerber Boyd, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Deborah B. Bacharach and Gaylin Soponis, Asst. Attys. Gen., on the brief), Baltimore, for appellant.

John J. Ghingher, III (W. Lawrence Wescott II and Weinberg & Green, Baltimore, and Robert V. Smith, Washington, D.C., all on the brief), for appellee.

Argued before MURPHY, C.J., and ELDRIDGE, COLE, RODOWSKY, McAULIFFE, ADKINS and BLACKWELL, JJ.

RODOWSKY, Judge.

In this retail sales tax case we hold that the respondent's liquid storage tanks having capacities ranging from 50,000 to 500,000 barrels are to be classified as real property and not as personal property.

Respondent, Steuart Investment Company (Steuart), owns a deep water petroleum terminal covering approximately 300 acres at Piney Point in St. Mary's County. Standing on the premises are thirty bulk liquid storage tanks. Steuart leases the...

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