Comptroller of Treasury v. Johns Hopkins University

DEBORAH S. EYLER, Judge.

Johns Hopkins University (“Hopkins” or “the University”), the appellee, applied for a refund of admissions and amusement taxes it paid to Baltimore City, as collected by the Comptroller of the Treasury (“the Comptroller”), the appellant, on gross receipts from ticket sales to intercollegiate men’s lacrosse games in 2002, 2003, and 2004. When the Comptroller denied the refund request, Hopkins filed a challenge in the Maryland Tax Court. Ultimately, the Tax Court granted the refund. After that decision was affirmed on judicial review by the Circuit Court for Baltimore…