Van Clief v. Comptroller

This is an appeal from an order of the Baltimore City Court affirming an order of the Comptroller of the State of Maryland, (the Comptroller), which denied a claim for refund of retail sales tax paid by the appellants.

The facts of the case are substantially as follows. The appellants, one of whom owns Nydrie Farm and Stud, and the other the owner of Claiborne Farm, purchased a brood mare named “Leading Home” at Timonium on November 6, 1954, at which time the sales tax was paid. “Leading Home” was a racing mare at the ages of two, three, four and five years. She was bred in 1952 and produced a…