M & J Leasing Co. v. Executive Director of the Department of Revenue

Opinion by

Judge SILVERSTEIN *.

The Executive Director of the Department of Revenue appeals the summary judgments entered in favor of M & J Leasing Co. (taxpayer) which determined that the taxpayer was not liable for sales tax, interest, penalties, and penalty interest. We reverse the judgments and remand for further proceedings.

In 1984, the department issued a Notice of Deficiency to the taxpayer, which the taxpayer protested. The department held a hearing on September 18, 1986, and issued a final determination on December 30, 1987, which contained findings of fact and conclusions of law,…