BRYANT, J.
The sole question for determination at this time arises under a motion to dismiss the appeal filed on behalf of Stanley J. Bowers, appellee herein. Charles F. Neuwirth, d.b.a. Dairy Isle in Lakewood, the appellant herein, has filed a memorandum in opposition to the motion.
It appears that the Tax Commissioner made a sales tax assessment against Neuwirth based upon sales of soft ice cream from a store called Dairy Isle in Lakewood and that on appeal...
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