Legal Opinion
Alexandre v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided April 19, 2011No. SC 18417PublishedCited by 17 opinions
1Opinion of the Court
Opinion
NORCOTT, J.
The principal issue in this appeal is whether summary cash register tapes, or “Z reports,” which lack detail of individual transactions, satisfy a taxpayer’s record keeping responsibilities under General Statutes § 12-426 (3) 1 and § 12-2-12 (b) (1) of the Regulations of Connecticut State Agencies. 2 The plain tiff, Yvon J. Alexandre, doing business as and the sole member of J.P. Alexandre, LLC, appeals 3 from the judgment of the trial court sustaining in part his tax appeal from the decision of the defendant, the commissioner of revenue services, which had assessed a sales…
2Cases cited13 opinions
- Grimm v. GrimmSupreme Court of Connecticut · 2005
- Saunders v. FirtelSupreme Court of Connecticut · 2009
- Leonard v. CommissionerSupreme Court of Connecticut · 2003
- Rainforest Cafe, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 2009
- Konigsberg v. BD. OF ALDERMEN OF NEW HAVENSupreme Court of Connecticut · 2007
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3Cited by17 opinions
- Allen v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2016
- Commissioner of Correction v. ColemanSupreme Court of Connecticut · 2012
- Williams v. General Nutrition Centers, Inc.Supreme Court of Connecticut · 2017
- Travia's Inc., and MellionSupreme Court of Vermont · 2013
- University of Connecticut v. Freedom of Information CommissionSupreme Court of Connecticut · 2012
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