Legal Opinion
Zachs v. Groppo
Supreme Court of Connecticut
Decided June 7, 1988No. 13317PublishedCited by 52 opinions
1Opinion of the CourtCallahan, J.
The principal issue raised by this appeal is whether the one-way radio paging services operated by the plaintiff, Henry Zachs, doing business as Massachusetts Connecticut Mobile Telephone Company, are “telephone answering services” within the meaning of General Statutes § 12-407 (2) (i) (G), and thus, subject to Connecticut sales and use tax.1 We find that they are not and, therefore, affirm the judgment of the trial court rendered in favor of the plaintiff.
The relevant facts are not in dispute. In 1975, the Connecticut legislature passed Public Acts 1975, No. 75-213, §§15 through 22, and 53,…
2Cases cited19 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Illinois Consolidated Telephone Co. v. Illinois Commerce CommissionIllinois Supreme Court · 1983
- State v. KishSupreme Court of Connecticut · 1982
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
14 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Gateway Co. v. DiNoiaSupreme Court of Connecticut · 1995
- Dowling v. SlotnikSupreme Court of Connecticut · 1998
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Issler v. IsslerSupreme Court of Connecticut · 1999
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
47 more not listed; retrieve them via the Exa API.