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Comptroller v. Md. Specialty Wire

Court of Appeals of Maryland
May 12, 1978
385 A.2d 214 (Md. 1978)

Opinion

[No. 135, September Term, 1977.]

Decided May 12, 1978.

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).)

Certiorari to the Court of Special Appeals. (Circuit Court for Baltimore County, DeWaters, J.)

Petition for writ of certiorari granted where the Court of Special Appeals affirmed the Tax Court which directed an abatement of the assessment for unpaid sales and use taxes against the Maryland Specialty Wire, Inc., for purchases of certain dies used in manufacturing wire from steel alloys.

Judgment of the Court of Special Appeals affirmed. Costs to be paid by the appellant.

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

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.


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.


Summaries of

Comptroller v. Md. Specialty Wire

Court of Appeals of Maryland
May 12, 1978
385 A.2d 214 (Md. 1978)
Case details for

Comptroller v. Md. Specialty Wire

Case Details

Full title:COMPTROLLER OF THE TREASURY, RETAIL SALES TAX DIVISION v . MARYLAND…

Court:Court of Appeals of Maryland

Date published: May 12, 1978

Citations

385 A.2d 214 (Md. 1978)
385 A.2d 214

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