LEGER v. COMMISSIONER OF REVENUE


421 Mass. 168 (1995)

WALTER R. LEGER vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Worcester.

September 13, 1995.


Attorney(s) appearing for the Case

Carl Emmett Baylis for the plaintiff.

Pierce O. Cray, Assistant Attorney General, for the Commissioner of Revenue.

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


LIACOS, C.J.

The plaintiff, Walter R. Leger, filed a complaint in the Worcester Superior Court seeking declaratory and injunctive relief from a tax lien attached to his residence by the Department of Revenue (department) to secure payment of taxes allegedly owed by Leger. In Count I, Leger sought a declaration that the cost of labor in reupholstering furniture, a commercial activity in which he engaged, is a service which is not subject to the sales tax under G.L...

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