Comptroller of Treasury v. Aerial Products, Inc.

This is an appeal by the Comptroller of Maryland, (the Comptroller), appellant, from an order of the Circuit Court for Cecil County, allowing a refund of $8,811.12, being part of a payment of $27,852.51, paid under protest on February 5, 1954, to the Comptroller by Aerial Products, Inc., (Aerial), appellee.

The appellee was a corporation owning and operating a factory in Elkton, Maryland, where it produced flares, signals, fuses and loaded ammunition. Approximately ninety-nine and one-half percentum of the work of the appellee was for the production of products required for use by the United…