Legal Opinion
Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election Committee
Court of Appeals of Maryland
Decided July 5, 1977No. [No. 7, September Term, 1977.]PublishedCited by 59 opinions
1Opinion of the CourtSmith, J.
We shall here hold that organ music presented in connection with a buffet dinner and cocktail party held in 1973 to raise political campaign funds for the Mandel-Lee-Goldstein-Burch reelection effort was not “furnished [as] a performance” within the meaning of Maryland Code (1957,1969 Repl. Vol., 1972 Cum. Supp.j Art. 81, § 402 (a) and thus that no admission tax is due in connection with this event. 1 Therefore, we shall affirm an order of the Baltimore City Court (Greenfeld, J.) which reversed the order of the tax court.
The statute in question provides in pertinent part:
“(a) Counties. —…
2Cases cited29 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- State v. FabritzCourt of Appeals of Maryland · 1975
- Pressman v. BarnesCourt of Appeals of Maryland · 1956
- Height v. StateCourt of Appeals of Maryland · 1961
- Harden v. Mass Transit AdministrationCourt of Appeals of Maryland · 1976
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3Cited by59 opinions
- Ramsay, Scarlett & Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1985
- Police Commissioner v. DowlingCourt of Appeals of Maryland · 1977
- Harbor Island Marina v. BOARD OF CTY. COMMISSIONERS OF CALVERT CTY.Court of Appeals of Maryland · 1979
- Gargliano v. StateCourt of Appeals of Maryland · 1994
- Comptroller of Treasury v. John C. Louis Co.Court of Appeals of Maryland · 1979
54 more not listed; retrieve them via the Exa API.