Superior's Brand Meats, Inc. v. Lindley

The basis of the Board of Tax Appeal’s decision in the case at bar is the doctrine of collateral estoppel. This issue was not raised in the disposition of appellant’s application for a refund until the October, 1978, hearing before the Board of Tax Appeals. Appellant argues that the Tax Commissioner, by failing to utilize the doctrine in denying the application for a refund, waived its use before the *135board. Appellant analogizes the Tax Commissioner’s failure to impose the doctrine to the failure of a party in a civil action to assert the doctrine in the pleadings.

Sales and use tax assessment…