Legal Opinion
International Business MacHines Corporation v. Brown
Supreme Court of Connecticut
Decided August 20, 1974PublishedCited by 70 opinions
1Opinion of the CourtMacDonald, J.
The present case comes to us by reservation from the Court of Common Pleas seeking the advice of this court as to the correct interpretation of § 12-407 (7) of the General Statutes, being a portion of chapter 219, the Education, Welfare and Public Health Tax, commonly referred to as the Sales and Use Tax Act. The specific question presented is whether “[t]he transfer of possession of tangible personal property back to plaintiff-taxpayer from an out of state subcontractor who for consideration applied skilled labor to said property supplied by the plaintiff-taxpayer, the title to which…
2Cases cited27 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Hurlbut v. LemelinSupreme Court of Connecticut · 1967
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- Klapproth v. TurnerSupreme Court of Connecticut · 1968
- Clark v. Town CouncilSupreme Court of Connecticut · 1958
22 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- White v. BurnsSupreme Court of Connecticut · 1990
- Robinson v. Unemployment Security Board of ReviewSupreme Court of Connecticut · 1980
- Duguay v. HopkinsSupreme Court of Connecticut · 1983
- State v. KishSupreme Court of Connecticut · 1982
- Struckman v. BurnsSupreme Court of Connecticut · 1987
65 more not listed; retrieve them via the Exa API.