174 A.2d 727
[No. 184, September Term, 1961.]Court of Appeals of Maryland.
Decided November 17, 1961.
TAXATION — Case Remanded Back To Tax Court By Trial Court — Order Of Remand Not A Final Order And Therefore Cannot Be Appealed From — Appellees’ Motion To Dismiss Granted. p. 45
H.C.
Decided November 17, 1961.
Two appeals in one record from the Baltimore City Court (PRENDERGAST, J.).
Suit by the Bond Distributing Company and the Latrobe Brewing Company against Louis L. Goldstein, Comptroller of the Treasury of the State of Maryland for the refund of certain taxes on beer. From an order of the trial court reversing a holding of the Maryland Tax Court that it lacked jurisdiction to hear the claims, the Comptroller appealed.
Motion to dismiss appeal granted, and appeal dismissed.
The case was argued on the motion to dismiss before
Page 45
BRUNE, C.J., and HENDERSON, PRESCOTT, HORNEY and MARBURY, JJ.
William J. McCarthy, Assistant Attorney General, Baltimore, Maryland, for appellant on the motion.
Paul R. Kach for appellees on the motion.
PER CURIAM
ORDER
The Comptroller seeks to appeal from an order of the Baltimore City Court reversing a holding of the Maryland Tax Court that it lacked jurisdiction to hear the claims of the appellees for the refund of certain taxes on beer. The trial court accordingly remanded the case to the Tax Court for a hearing on the merits. No such hearing has been held.
This Court being of the opinion that the order sought to be appealed from is not a final order, it is, this 17th day of November, 1961, ORDERED by the Court of Appeals of Maryland that the Appellees’ Motion to Dismiss the Appeals is granted and the Appeals are dismissed.