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COMPTROLLER v. ATWOOD

No. 163, Sept. Term, 2020.

256 A.3d 321 (2021)

251 Md. App. 661

COMPTROLLER OF MARYLAND v. William ATWOOD.

Court of Special Appeals of Maryland.

July 28, 2021.

Attorney(s) appearing for the Case

Argued by: Benjamin M. Grossman (Brian E. Frosh, Atty. Gen., on the brief), Baltimore, MD, for Appellant.

Argued by: Robert D. Schulte (Schulte Booth, PC, on the brief), Easton, MD, for Appellee.

Panel: Kehoe, Shaw Geter, Zic, JJ.

The Comptroller of Maryland ("Comptroller"), appellant, appeals the order of the Circuit Court for Anne Arundel County affirming the ruling of the Maryland Tax Court ("Tax Court"), which found that William Atwood, appellee, is not required to pay a sales and use tax on a "1958 Beechcraft Travelair airplane" ("Aircraft") he purchased because...

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