Legal Opinion
Morton Buildings, Inc. v. Bannon
Supreme Court of Connecticut
Decided May 12, 1992No. 14398PublishedCited by 60 opinions
1Opinion of the CourtPeters, C. J.
The principal issue in this appeal is whether General Statutes § 12-411 (1)1 imposes a use tax on raw materials that a building contractor has converted into building components outside of this state for incorporation into prefabricated buildings that it erects for its customers in this state. The plaintiff, Morton Buildings, Inc. (taxpayer), appealed to the trial court, pursuant to General Statutes § 12-422,2 from a ruling of the defendant commissioner of revenue services (commissioner) that denied the taxpayer’s claim for a refund of use taxes.3 Relying on a stipulation of facts, the trial…
2Cases cited21 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Connecticut National Bank v. DouglasSupreme Court of Connecticut · 1992
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
16 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Gateway Co. v. DiNoiaSupreme Court of Connecticut · 1995
- United Illuminating Co. v. Wisvest-Connecticut, LLCSupreme Court of Connecticut · 2002
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Kaufman v. Zoning CommissionSupreme Court of Connecticut · 1995
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
55 more not listed; retrieve them via the Exa API.