SHERMAN v. COMMISSIONER OF REVENUE


24 Mass. App. Ct. 64 (1987)

506 N.E.2d 160

DIANE SHERMAN vs. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

April 14, 1987.


Attorney(s) appearing for the Case

Robert J. McGee for the taxpayer.

Douglas H. Wilkins, Assistant Attorney General, for the Commissioner of Revenue.

Present: GRANT, BROWN, & KASS, JJ.


KASS, J.

Roughly in harmony with the life cycle of lawn grass, garage and yard sales erupt on the New England landscape. They are a contemporary phenomenon. A modest service business has developed in aid of these sales. Such is the occupation of the appellant taxpayer, Diane Sherman. She manages garage and yard sales for householders who are casting their surplus baggage into the stream of commerce.

At issue is whether Sherman is liable to collect and return...

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