Scoville Service, Inc. v. Comptroller of the Treasury

This appeal by Scoville Service, Inc. (Scoville) is from a decision of the Maryland Tax Court affirming the Comptroller’s disallowance of claims for certain tax refunds covering the years 1967-70. Scoville, which operates a parking lot serving the Laurel Raceway, says it paid the taxes on gross receipts derived from parking automobiles under the erroneous assumption that they were taxable pursuant to Maryland Code (1957, 1969 Repl. Vol.) Art. 81, § 402, commonly known as the “admissions” tax. 1 In our summary, we shall make extensive use of the “Agreed Statement of Facts” that is contained in…