State Tax Commission v. Consumers Market, Inc.

PHELPS, Justice.

This is an appeal from summary judgment entered against the State Tax Commission, defendant, for the recovery of transaction privilege taxes paid under protest by plaintiff-appellee. The parties will hereinafter be referred to as the plaintiff and the Commission.

Plaintiff is a corporation engaged in the business of operating several supermarkets in this state. Its complaint sought a money judgment for the recovery of taxes paid under protest, based upon an assessment following an audit covering the period of April 14, 1954, to November 30, 1956. The purpose of the audit was to…