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TROY INDUS. CATERING SERVICE, INC. v. TREASURY DEP'T

Docket No. 46945.

105 Mich. App. 86 (1981)

307 N.W.2d 345

TROY INDUSTRIAL CATERING SERVICE, INC. v. DEPARTMENT OF TREASURY

Michigan Court of Appeals.

Decided April 7, 1981.

Attorney(s) appearing for the Case

Hyman, Gurwin, Nachman, Friedman & Winkleman (by Edward D. Gold), for plaintiffs.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, and Alan H. Broad, Assistant Attorney General, for defendant.

Before: M.F. CAVANAGH, P.J., and D.F. WALSH and D.C. RILEY, JJ.

D.F. WALSH, J.

Plaintiffs appeal a jeopardy tax assessment and the summary seizure of certain assets incurred for allegedly overdue sales taxes.

For several years plaintiff Patrick Giannotta operated Troy Industrial Catering Service, Inc., and Pat's Catering of Warren, Inc., which provided sandwiches and snacks that are sold from vending trucks at industrial sites. On May 24, 1979, defendant issued tax assessments...

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