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DINING MANAGEMENT SERVICES v. COMMISSIONER OF REVENUE

404 Mass. 335 (1989)

534 N.E.2d 1178

DINING MANAGEMENT SERVICES, INC., & others vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Norfolk.

March 13, 1989.

Attorney(s) appearing for the Case

Robert A. Carleo, Jr. (Kerry-Lyn Eadie with him) for the Commissioner of Revenue.

Harry L. Manion, III (Joanne J. Bibeau with him) for the plaintiffs.

Present: WILKINS, ABRAMS, LYNCH, & O'CONNOR, JJ.

LYNCH, J.

The Commissioner of Revenue (commissioner) appeals from a decision of the Superior Court declaring certain fees received by the taxpayers for the provision of meal services to be outside the purview of taxable sales defined in G.L.c. 64H. The taxpayers commenced this action in the Superior Court after the commissioner, pursuant to a letter ruling, initiated audit proceedings of certain of the plaintiffs and expressed...

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