Norberg v. Warwick Liquors, Inc.

This civil action was brought in the Superior Court for the collection of sales taxes, interest and penalties allegedly due the state. The plaintiff’s motion for a summary judgment for the full amount of the state’s claim was granted, and the defendant appealed.

The plaintiff is the acting tax administrator of the state, and the defendant corporation is the operator of a retail liquor establishment. The complaint alleges an indebtedness to the state in the sum of $25,301.43 for sales taxes, interest and penalties imposed and determined for the period May 1965 through September 1968. After…