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DiSTEFANO v. COMMISSIONER OF REVENUE

394 Mass. 315 (1985)

476 N.E.2d 161

JERRY DiSTEFANO & others, vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

March 25, 1985.

Attorney(s) appearing for the Case

Stephen S. Ostrach, Assistant Attorney General, for the Commissioner of Revenue.

William J. Rooney, Jr., for the taxpayers.

Present: HENNESSEY, C.J., LIACOS, ABRAMS, LYNCH, & O'CONNOR, JJ.

LYNCH, J.

The Commissioner of Revenue (Commissioner) appeals from a judgment of the Superior Court which declares that the taxpayers, Kustom Katerers, Inc. (Kustom), and Joseph's Industrial Catering Corp. (Joseph's), are not subject to tax under G.L.c. 64H in the conduct of their industrial commissary operations. The judge ruled, after a hearing on the taxpayers' motion for partial summary judgment, that "in the conduct of their industrial commissary operations [the...

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