DiStefano v. Commissioner of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• no abuse of discretion where petition for declaratory relief involved broad reaching tax question: itwas novel; and it was primarily question of law
• appeal to board not available where tax not yet assessed
• “vending machines” are not considered “restaurants” for tax purposes

Source: CourtListener parenthetical corpus (CC0).