Legal Opinion
Connecticut Light & Power Co. v. Sullivan
Supreme Court of Connecticut
Decided May 28, 1963PublishedCited by 16 opinions
1Opinion of the CourtBaldwin, C. J.
The question presented by this appeal is whether the plaintiff may, in computing its gross earnings tax liability under §§ 12-264, 12-265 and 12-268n of the General Statutes for the tax year ending December 31, 1961, deduct from its gross earnings the revenues received from the sale of electricity to municipal utilities for resale. 1
Section 12-264, as amended by Public Acts 1961, No. 604, § 14, provides that municipal utilities selling gas or electricity, as well as public service companies selling water, steam, gas or electricity, shall pay a tax on their annual gross earnings from…
2Cases cited6 opinions
- Jennings v. Connecticut Light & Power Co.Supreme Court of Connecticut · 1954
- Lee v. LeeSupreme Court of Connecticut · 1958
- Mad River Co. v. Town of WolcottSupreme Court of Connecticut · 1951
- Connecticut Chiropody Society, Inc. v. MurraySupreme Court of Connecticut · 1959
- Connelly v. Waterbury National BankSupreme Court of Connecticut · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Duguay v. HopkinsSupreme Court of Connecticut · 1983
- Hartford Electric Light Co. v. Water Resources CommissionSupreme Court of Connecticut · 1971
- Baker v. IvesSupreme Court of Connecticut · 1972
- Jarvis Acres, Inc. v. Zoning CommissionSupreme Court of Connecticut · 1972
11 more not listed; retrieve them via the Exa API.