Vulcan Blazers of Baltimore City, Inc. v. Comptroller of the Treasury

WILNER, Judge.

The substantive issue in this appeal is whether appellant, an incorporated association of firefighters in Baltimore City known as the Vulcan Blazers, is exempt from Maryland’s Admissions and Amusement Tax. More particularly, we are called upon to determine whether, in concluding that the appellant organization is not exempt, the Circuit Court for Baltimore City improperly substituted its judgment for that of the Maryland Tax Court.

Appellant was initially formed as an entity in 1970 and was incorporated in 1971. It is affiliated with the International Association of Black…