McMULLEN BROS. v. STATE TAX COMM., 179 Md. 694 (1941)

17 A.2d 117

McMULLEN BROTHERS v. STATE TAX COMMISSION

[No. 62, October Term, 1940.]Court of Appeals of Maryland.
Decided January 3rd, 1941.

Taxation — Appeal from State Tax Commission.

Decided January 3rd, 1941.

Appeal from the Circuit Court of Allegany County (SLOAN, C.J.). Reversed.

The cause was argued before BOND, C.J., PARKE, MITCHELL, JOHNSON, and DELAPLAINE, JJ.

Albert A. Doub and Frederick A. Puderbaugh, with whom wa Daniel F. McMullen on the brief, for the appellants.

Walter C. Capper, for the County Commissioners of Allegany County.

Norwood B. Orrick, Assistant Attorney General, with whom wa William C. Walsh, Attorney General, on the brief, for the State Tax Commission.

MITCHELL, J., delivered the opinion of the Court.

In this case, on facts similar to those stated in the opinion filed in the case of Albert A. Doub and Anne Peyton Doub, his wife, v. The State Tax Commission of the State of Maryland et al., 179 Md. 186, 17 A. 2nd 114, the same questions of law have been presented and the conclusions are necessarily the same.

For the reasons stated in that opinion, therefore, the decree must be reversed and the case remanded, to the end that further proceedings may be had in accordance with that opinion.

Decree reversed and case remanded, with costs to the appellees.

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