Troy Industrial Catering Service, Inc v. Department of Treasury

Plaintiffs appeal a jeopardy tax assessment and the summary seizure of certain assets incurred for allegedly, overdue sales taxes.

For several years plaintiff Patrick Giannotta operated Troy Industrial Catering Service, Inc., and Pat’s Catering of Warren, Inc., which provided sandwiches and snacks that are sold from vending trucks at industrial sites. On May 24, 1979, defendant issued tax assessments against Giannotta, Troy Industrial Catering Service, Inc., Pat’s Catering of Warren, Inc., and various owners of the vending trucks for unpaid sales taxes in the amount of $738,094. Pursuant to…