COMMISSIONER OF REVENUE v. PAT'S SUPER MARKET, INC.


387 Mass. 309 (1982)

439 N.E.2d 306

COMMISSIONER OF REVENUE vs. PAT'S SUPER MARKET, INC.

Supreme Judicial Court of Massachusetts, Suffolk.

August 31, 1982.


Attorney(s) appearing for the Case

Judith S. Yogman, Assistant Attorney General, for Commissioner of Revenue.

Lawrence M. Sinclair for the taxpayer.

Present: HENNESSEY, C.J., WILKINS, NOLAN, LYNCH, & O'CONNOR, JJ.


NOLAN, J.

This is an appeal by the Commissioner of Revenue (Commissioner) from a decision of the Appellate Tax Board (board) abating the meals taxes assessed on the sale of "party packs" by Pat's Super Market, Inc. In 1977, the Commissioner conducted a meals tax audit of Pat's Super Market, Inc. (taxpayer), and found the taxpayer to be delinquent in the payment of meals taxes on party platters and sandwiches sold during the period of November, 1975, through August...

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