107 A.2d 93 COMPTROLLER OF TREASURY v. M.E. ROCKHILL, INC. [No. 173, October Term, 1953.]Court of Appeals of Maryland. Decided July 22, 1954. TAXATION — Resort Area — What Constitutes, within Meaning of Regulation Subjecting Rentals in Such Areas for Terms of Four Months or Less to Retail Sales Tax. Where owners of cottages at […]
