Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.

CATHELL, Judge.

This case arises out of an admissions and amusement tax sought to be levied by the Comptroller of the Treasury, petitioner, against two restaurants, Clyde’s of Chevy Chase, Inc. (Chevy Chase) and Clyde’s of Columbia, Inc. (Columbia).1 *475Clyde’s received a hearing before a hearing officer on December 8, 1999 to determine the validity of the assessment. On May 5, 2000, the hearing officer upheld petitioner’s assessment and respondent appealed to the Maryland Tax Court. After a November 1, 2000 hearing, the Tax Court issued a written order on November 29, 2000 reversing the hearing…