Aspetuck Valley Country Club, Inc. v. Tax Commissioner

The plaintiff appealed to the Superior Court from a determination by the defendant tax commissioner that the payment made by newly elected members of the plaintiff club to obtain membership certificates is subject to the tax on initiation fees under § 12-543 (a) of the General Statutes. The trial court affirmed the decision of the defendant and dismissed the appeal. From the judgment of the Superior Court the plaintiff, after certification was granted, appealed to this court.

The case was presented by the parties on a written stipulation of facts, which reveals, inter alia, the following: The…