Legal Opinion
Val-Pak of Central Connecticut North, Inc. v. Commissioner of Revenue Services
Connecticut Superior Court
Decided December 2, 1994No. File CV-93-0523267SPublishedCited by 4 opinions
1Opinion of the CourtBlue, J.
This case involves the taxation of the familiar packets of advertisements and coupons that arrive at our homes in the mail. The facts have been stipulated.
Val-Pak of Central Connecticut North, Inc. (Val-Pak), the plaintiff in this tax appeal, is a Connecticut corporation engaged in the business of selling what are technically called cooperative direct mail advertising services. This is a method whereby a number of different businesses arrange to have their advertisements and coupons mailed in a common envelope to homes in a particular geographic area. A representative envelope and its…
2Cases cited12 opinions
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Warner v. Leslie-Elliott Constructors, Inc.Supreme Court of Connecticut · 1984
- Botticello v. StefanoviczSupreme Court of Connecticut · 1979
- SFA Folio Collections, Inc. v. BannonSupreme Court of Connecticut · 1991
- Avco Manufacturing Corp. v. ConnellySupreme Court of Connecticut · 1958
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3Cited by4 opinions
- Bowie v. Department of RevenueWashington Supreme Court · 2011
- Val-Pak of Central Connecticut North, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1996
- Sharper Image Corp. v. MillerSupreme Court of Connecticut · 1997
- Bowie v. WASHINGTON DEPT. OF REVENUEWashington Supreme Court · 2011