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Docket Number
Advocates
  • Paul A. Sugar, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellant. Benson Everett Legg, with whom were Richard W. Emory and Venable, Baetjer Howard on the brief, for appellee.
Judges
  • PER CURIAM:
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Cited by
Citation Codes
Equivalent Citations
citation codes
Docket Number
Advocates
  • Paul A. Sugar, Assistant Attorney General, with whom was Francis B. Burch, Attorney General, on the brief, for appellant. Benson Everett Legg, with whom were Richard W. Emory and Venable, Baetjer Howard on the brief, for appellee.
Judges
  • PER CURIAM:
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Smart Summary

COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION v. MARYLAND SPECIALTY WIRE, INC

TAXATION — Retail Sales Tax — Purchase Of Core Wire Extrusion Dies "Destroyed" In Manufacturing Of Wire From Steel Alloys Held, In Circumstances Of Instant Case, Not Taxable Within Meaning Of Article 81, § 324(f) (ii).

(See opinion 37 Md. App. 528 (1977).)

PER CURIAM:

For the reasons stated by Chief Judge Gilbert for the Court of Special Appeals in Comptroller v. Md. Specialty Wire, 37 Md. App. 528, 378 A.2d 183 (1977), the judgment of that court will be affirmed.

Judgment of the Court of Special Appeals affirmed.

Costs to be paid by the appellant.

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Comments

COMPTROLLER v. MD. SPECIALTY WIRE
(May 12, 1978)