Twinbrook Swimming Pool Corp. v. Comptroller of the Treasury

This is an appeal from an order of the Maryland Tax Court, which affirmed the Comptroller of the Treasury’s disallowance of a claim for the refund of admissions taxes in the amount of $6,263.01 collected for the tax years 1970,1971 and 1972, from Twinbrook Swimming Pool Corporation (Twinbrook). We propose to reverse the order of the Tax Court and remand the case for the entry of an order directing that the refund claimed be made by the Comptroller.

There was testimony that Twinbrook was organized in 1955 for the purpose of constructing a community swimming pool near Rockville, Maryland. The…