Maryland Glass Corp. v. Comptroller of the Treasury

This appeal is from a judgment of the Baltimore City Court affirming the action of the State Comptroller in denying a claim for tax refund by the Maryland Glass Corporation. The claim arose out of an adjusted deficiency assessment in the amount of $11,743.01, which was paid by the appellant under protest. Only part of the assessment is contested, in the amount of $4,309.48, plus interest of $786.48, representing use taxes claimed to be due and owing for the period from January 1, 1949 through November 30, 1954. During that period the appellant, a Maryland corporation, engaged in the business…