COMMISSIONER OF REV. v. APPLEBAUMS' FOOD

No. 50946.

297 N.W.2d 141 (1980)

The COMMISSIONER OF REVENUE, Respondent, v. APPLEBAUMS' FOOD MARKETS, INC., Relator.

Supreme Court of Minnesota.

August 29, 1980.


Attorney(s) appearing for the Case

Altman, Weiss & Bearmon and Arthur J. Glassman, St. Paul, for relator.

Warren Spannaus, Atty. Gen., Paul Kempainen and Jean Stepan, Sp. Asst. Attys. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard before PETERSON, SCOTT, and WAHL, JJ., and considered and decided by the court en banc.


WAHL, Justice.

The Commissioner of Revenue assessed sales tax on certain delicatessen sales by Applebaums' for the taxable period of January 1, 1975, through March 31, 1978, which Applebaums' properly protested. The Minnesota Tax Court, in its opinion dated August 28, 1979, found that the sale of hot chicken, hot turkey, hot chicken parts, and hot turkey parts by Applebaums' delicatessens is subject to the Minnesota sales tax,

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