Lipman Poultry Co. v. Johnson

On exceptions. These cases by 'stipulation are to be considered together as the facts and circumstances pertaining to Lipman Poultry Company are applicable to the other appellants. An appeal was taken to the Superior Court under provisions of Sec. 33, Chap. 17, R. S. 1954 from a decision of the State Tax Assessor on the sales and use taxability of certain products purchased by the appellant for use in its poultry business. The appeal was heard and determined by a single justice of the Superior Court. Both the appellant and appellee took exceptions to the findings of the single justice.

The…