Legal Opinion
Gallacher v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided February 11, 1992No. 14194PublishedCited by 17 opinions
1Opinion of the CourtCallahan, J.
This is an appeal from the action of the defendant, the commissioner of revenue services (commissioner), denying the plaintiffs’ publications an exemption from the Connecticut use tax as “newspapers” pursuant to General Statutes (Rev. to 1981) § 12-412 (f)1 *168and levying use tax assessments.* 2 The commissioner’s assessments were sustained by a state trial referee.
In the Superior Court the parties stipulated to the following pertinent facts. The plaintiffs are the owners and publishers of a weekly publication known as “TV Facts.”3 “TV Facts” contains television listings for the coming week and…
2Cases cited46 opinions
- Perry v. SindermannSupreme Court of the United States · 1972
- Buckley v. ValeoSupreme Court of the United States · 1976
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Rust v. SullivanSupreme Court of the United States · 1991
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
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3Cited by17 opinions
- Stafford Higgins Industries, Inc. v. City of NorwalkSupreme Court of Connecticut · 1998
- Oxford Tire Supply, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2000
- Johnson v. MeehanSupreme Court of Connecticut · 1993
- Leonard v. CommissionerSupreme Court of Connecticut · 2003
- Wrinn v. StateSupreme Court of Connecticut · 1995
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