Ziperstein v. Tax Commissioner

How courts have described this case

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

• Dairy Queen establishment entitled to exemption pursuant to § 12-412 [34] because process of transforming, sugar, com syrup and other items into ice milk constituted manufacturing
• trial court's finding that restaurant was \generally recognized\ as a \manufacturer\ pursuant to a sales tax exemption scheme was significantly supported by the fact that authorities perceived restaurant to be a manufacturer by granting it a \manufacturers\ license
• trial court's finding that restaurant was \generally recognized\ as a \manufacturer\ puGant to a sales tax exemption scheme was significantly supported by the fact that authorities perceived restaurant to be a manufacturer by granting it a \manufacturers\ license

Source: CourtListener parenthetical corpus (CC0).