Leonard v. Commissioner of Revenue Serv., No. Cv 98 0492503s (Apr. 19, 2000)

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]

MEMORANDUM OF DECISION

This action is an appeal by the plaintiff, Stewart J. Leonard, Sr., d/b/a Stew Leonard's Dairy, from the decision of the Commissioner of Revenue Services (Commissioner) imposing upon the plaintiff an assessment of sales and use tax plus interest and a 25% fraud penalty for the period of July, 1983 through March, 1992. Stew Leonard's Dairy is a Connecticut partnership engaged in the retail dairy and grocery sales business with a principal place of business in Norwalk, Connecticut. The plaintiff…