People v. Schwartz

In the administration of the Retail Sales Act of 1933 (Deering’s Gen. Laws, 1939 Supp., Act 8493 [since 1943 codified in the Rev. & Tax. Code as the Sales and Use Tax Law, §§ 6601-7176]), the State Board of Equalization levied a jeopardy assessment upon Fred Schwartz and sued to collect it. The principal question presented for decision upon the appeal by the state concerns the sufficiency of the evidence to support the judgment in favor of Schwartz.

The complaint alleged that from October 1, 1939, to and including June 30, 1942, Schwartz was a copartner with Abe Schwartz. Doing business under…