Legal Opinion

Waterbury Motor Lease, Inc. v. Tax Commissioner

Supreme Court of Connecticut

Decided December 20, 1977PublishedCited by 10 opinions

1Opinion of the CourtHouse, C. J.

Both of these cases came to this court on stipulations of fact and pursuant to reservations as requested by the parties in each action. Practice Book §§ 738, 739. Although the cases were brought separately by different parties, they have reached our docket simultaneously, were argued at the same session and involve related issues. We have, therefore, decided to consider them in a single opinion.

Both of the plaintiffs appealed to the Court of Common Pleas after hearings, pursuant to § 12-421 of the General Statutes, at which the defendant state tax commissioner denied each of their requests…

2Cases cited24 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
  3. Horton v. MeskillSupreme Court of Connecticut · 1977
  4. Kellems v. BrownSupreme Court of Connecticut · 1972
  5. Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948

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3Cited by10 opinions

  1. Peck v. JacqueminSupreme Court of Connecticut · 1985
  2. United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1980
  3. Harris Data Communications, Inc. v. HeffernanSupreme Court of Connecticut · 1981
  4. Rainforest Cafe, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 2009
  5. New Haven Water Co. v. Town of North BranfordSupreme Court of Connecticut · 1978

5 more not listed; retrieve them via the Exa API.

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