Commissioner of Revenue v. Pat's Super Market, Inc.

This is an appeal by the Commissioner of Revenue (Commissioner) from a decision of the Appellate Tax Roard (board) abating the meals taxes assessed on the sale of “party packs” by Pat’s Super Market, Inc. In 1977, the Commissioner conducted a meals tax audit of Pat’s Super Market, Inc. (taxpayer), and found the taxpayer to be delinquent in the payment of meals taxes on party platters and sandwiches sold during the period of November, 1975, through August, 1977. No meals tax returns had been filed by the taxpayer during that period. In August, 1978, the Commissioner assessed a meals tax of…