Cook, Com. of Revenues v. Southwest Hotels, Inc.

Griffin Smith, Chief Justice.

The State alleged that Southwest Hotels, Inc., should pay gross receipts tax on the stipulated value of meals furnished certain of its employees. From a decree restraining the Commissioner of Revenues from enforcing such demands there is this appeal.

Attitude taken by the Commissioner is that in operating their dining service each of appellee’s hotels prepares and serves large quantities of foods, some of which is permissively consumed by cooks, waiters, and others who are directly connected with the commodity thus dispensed. No charge is made against these…