Legal Opinion
Lundy Electronics & Systems, Inc. v. Connecticut State Tax Commissioner
Supreme Court of Connecticut
Decided April 12, 1983No. 10534PublishedCited by 10 opinions
1Opinion of the CourtArthur H. Healey, J.
The plaintiff in this case, Lundy Electronics and Systems, Inc. (Lundy), is a foreign corporation. At the time that this action was instituted, it was also the owner of certain personal property1 which was placed in the Hartford National Bank in the city of Hartford. This property was exempt from local personal property taxes pursuant to General Statutes ■§ 12-121a.2 On January 9, 1975, the tax assessor for the city of Hartford advised Lundy by letter that a penalty assessment was being levied against it for failing to file a listing of exempt personal property as required by General Statutes…
2Cases cited20 opinions
- Texaco, Inc. v. ShortSupreme Court of the United States · 1982
- Robinson v. Unemployment Security Board of ReviewSupreme Court of Connecticut · 1980
- Hartford Electric Light Co. v. Water Resources CommissionSupreme Court of Connecticut · 1971
- Verrastro v. SivertsenSupreme Court of Connecticut · 1982
- State v. GrantSupreme Court of Connecticut · 1978
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3Cited by10 opinions
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- King v. Board of EducationSupreme Court of Connecticut · 1987
- Doe v. MaherConnecticut Superior Court · 1986
- Breen v. Department of Liquor ControlConnecticut Appellate Court · 1984
- Cilley v. LamphereSupreme Court of Connecticut · 1988
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