Legal Opinion
Columbia Pictures Industries, Inc. v. Tax Commissioner
Supreme Court of Connecticut
Decided February 13, 1979PublishedCited by 21 opinions
1Opinion of the CourtLoiselle, J.
The plaintiffs appealed from the payment under protest of a sales tax imposed on the rental of a film from the plaintiff distributor to the plaintiff motion picture exhibitor. The trial court sustained the appeal and from the judgment the defendant state tax commissioner has appealed.
The parties are in accord on the facts and have stipulated substantially as follows: The plaintiff Columbia Pictures Industries, Ine., hereinafter designated as Columbia, distributes motion pictures owned by producers whose ownership and benefit to be thereby derived are protected by copyright. On or about…
2Cases cited17 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Watson Industries, Inc. v. ShawSupreme Court of North Carolina · 1952
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- Accountant's Computer Services, Inc. v. KosydarOhio Supreme Court · 1973
- Matter of United Artists Corp. v. TaylorNew York Court of Appeals · 1937
12 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Schlumberger Technology Corp. v. DubnoSupreme Court of Connecticut · 1987
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- City of Sun Valley v. Sun Valley Co.Idaho Supreme Court · 1993
- Sioux Falls Newspapers, Inc. v. Secretary of RevenueSouth Dakota Supreme Court · 1988
- Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983
16 more not listed; retrieve them via the Exa API.