Donuts of Swansea, Inc. v. Commissioner of Revenue

In this action, the plaintiff, Donuts of Swansea, Inc. (Donuts), seeks a declaration that the assessment of taxes, interest, and penalties pursuant to G.L.c. 62C, §§28, 32 and 33(a) constitutes double jeopardy in violation of its rights under the Fifth and Fourteenth Amendments to the Untied States Constitution. The plaintiff also seeks a preliminary injunction enjoining the Commissioner of Revenue from taking any action to collect or levy upon the assessment. For the reasons stated below, plaintiffs request for a preliminary injunction is ALLOWED.

BACKGROUND

Since 1989, Donuts has operated a…