Legal Opinion
Plasticrete Block & Supply Corp. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided July 31, 1990No. 13931PublishedCited by 11 opinions
1Opinion of the CourtBorden, J.
The dispositive issue in this appeal is whether the trial court properly allocated to the plaintiff taxpayer the burden of overcoming a presumption of taxability, as “gross receipts” under General Stat*19utes § 12-407 (9),1 of certain delivery charges collected by the plaintiff. The defendant commissioner levied a deficiency assessment against the plaintiff for delivery charges collected in conjunction with the sale of the plaintiffs custom-made concrete blocks for the period October 1,1980, to September 30, 1983. The plaintiff appealed to the Superior Court. Thereafter, the plaintiff *20brought a…
2Cases cited23 opinions
- Finley v. Aetna Life & Casualty Co.Supreme Court of Connecticut · 1987
- State v. BurkeSupreme Court of Rhode Island · 1987
- Lyman v. AdornoSupreme Court of Connecticut · 1947
- Johnson v. MansonSupreme Court of Connecticut · 1985
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
18 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Weinberg v. ARA Vending Co.Supreme Court of Connecticut · 1992
- DaimlerChrysler Corp. v. LawSupreme Court of Connecticut · 2007
- Key Air, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2009
- United Technologies Corp. v. GroppoSupreme Court of Connecticut · 1991
- Smedley Crane Service, Inc. v. CrystalConnecticut Superior Court · 1993
6 more not listed; retrieve them via the Exa API.