Noll v. Comptroller of the Treasury

The appellants, Janet Noll and her associates, are the operators of a 12 story office building located at 7735 Old Georgetown .Road, in Bethesda, Maryland, which has 110,000 square feet of rentable space. The other appellants, Oscar D. Nohowel and his associates, are the operators of Triangle Towers, a 260 unit apartment building, also located in Bethesda. Attached to the office building is an unattended 150 car garage. A 275 car garage is a part of Triangle Towers.

In 1966 the State License Bureau, relying on Maryland Code (1957, 1968 Repl. Vol.) Art. 56 § 160 required the office building to…