Comptroller of the Treasury v. Glenn L. Martin Co.

Bruñe, C. J.,

delivered the opinion of the Court.

This case arises out of a claim by The Glenn L. Martin Company (now known as “The Martin Company” and referred to below simply as “Martin”) for the refund of Maryland sales and use taxes paid by Martin to the Comptroller on purchases of tangible personal property made by Martin during the period from March 1, 1951, through April 30, 1954, pursuant to three so-called facilities contracts between Martin and departments of the United States Government. The Comptroller denied Martin’s claim for refund, Martin appealed to the Circuit Court for…