Steiner Construction Co. v. Comptroller of Treasury

Bruñe, C. J.,

delivered the opinion of the Court.

This is an appeal from an order of the Baltimore City Court, which affirmed a determination by the Comptroller of the Treasury of Maryland (the “Comptroller”) upholding the assessment of retail sales and use taxes against Steiner Construction Company, Inc. (“Steiner”), the appellant. The asssessment was made on the basis of the cost to Steiner of items of personal property which were purchased by Steiner and were used in the performance of forty-seven different contracts between Steiner and The Baltimore & Ohio Railroad Company (the “Railroad”)…