Rossi v. Commonwealth

Opinion by

Judge Kramer,

This is an appeal by Joseph F. Rossi, t/a Pizzeria, from an order of the Board of Finance and Revenue. The Board refused Rossi’s petition for review and sustained the decision of the Sales Tax Board of Review assessing Rossi for sales tax for the period January 1, 1968 through June 30, 1970. The issue in this case is whether the sale of baked pizza by Rossi was a sale from an “eating place.” We conclude that it was not and, therefore, reverse.

In lieu of a trial by jury, the parties have entered into a stipulation which sets forth the pertinent facts and the procedural…