Latrobe Brewing Co. v. Comptroller of the Treasury

The Maryland Tax Court granted Latrobe Brewing Company a refund of a portion of the beer taxes it had paid to the Comptroller over a three-year period, and the Baltimore City Court reversed.

In its appeal Latrobe contends, in the face of almost precisely corresponding denials by the Comptroller, that the Tax Court had jurisdiction to decide the matter of the refund (the Comptroller cross-appealed to present his contention on this point), that there had been an erroneous or illegal collection of taxes and that even though it received from its Maryland distributor, as part of the price of the…