Legal Opinion
New England Petroleum Corp. v. Groppo
Supreme Court of Connecticut
Decided April 3, 1990No. 13861PublishedCited by 6 opinions
1Opinion of the CourtHull, J.
The sole issue in this appeal is whether certain sales of petroleum products by the plaintiff, New England Petroleum Corporation, occurred in the state of Connecticut and were therefore subject to the state tax on gross earnings from the sale of petroleum products pursuant to General Statutes § 12-587.1 The *446defendant, the commissioner of revenue services, assessed a gross earnings tax, plus interest, against the plaintiff on sales of fuel oil it made to Pfizer, Inc. (Pfizer), during the period October 1, 1982, through September 30, 1983. Claiming that it had not sold petroleum products in the…
2Cases cited6 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Collins v. Sears, Roebuck & Co.Supreme Court of Connecticut · 1973
- S.H.V.C., Inc. v. RoySupreme Court of Connecticut · 1982
- Grote v. A. C. Hine Co.Supreme Court of Connecticut · 1961
- New England Yacht Sales, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1986
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Plasticrete Block & Supply Corp. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1990
- ARB Construction, LLC v. Pinney Construction Corp.Connecticut Appellate Court · 2003
- Citizens Communications Co. v. Trustmark InsuranceDistrict Court, D. Connecticut · 2004
- Brown v. Brown, No. 092737 (Dec. 4, 1991)Connecticut Superior Court · 1991
- Hunter Stephens v. ESPN Productions, Inc., ESPN, Inc., The Walt Disney Company in their official capacities; Chris Calcinari, Brooke Leone, James Pitaro, Bob Iger, Bob Chapek, Derica W. Rice, Susan E. Arnold, Francis A. deSouza and Does 1 through 10, inclusive, in their individual capacities.District Court, D. Connecticut · 2026
1 more not listed; retrieve them via the Exa API.