Legal Opinion
Bell Atlantic NYNEX Mobile, Inc. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided April 5, 2005No. SC 17154PublishedCited by 17 opinions
1Opinion of the Court
Opinion
BORDEN, J.
The issue in this appeal is whether the payment of personal property taxes on electronic data processing equipment by a partnership entitles the partners to the use of the tax credit provided by General Statutes § 12-217t. The defendant, the commissioner of revenue services, appeals from the judgment of the trial court sustaining the tax appeals, brought pursuant to General Statutes § 12-237, 2 of thirteen corporate plaintiffs that hold partnership interests in Célico Partnership (Célico). 3 The defendant maintains that the absence of any reference to a partnership in the…
2Cases cited20 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- State v. ReynoldsSupreme Court of Connecticut · 2003
- State v. CourchesneSupreme Court of Connecticut · 2003
- Miller v. EganSupreme Court of Connecticut · 2003
- Campfield v. Stickman, Superintendent, State Correctional Institution at GreeneSupreme Court of the United States · 2004
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3Cited by17 opinions
- Renaissance Management Co. v. Connecticut Housing Finance AuthoritySupreme Court of Connecticut · 2007
- Graff v. Zoning Board of AppealsSupreme Court of Connecticut · 2006
- DaimlerChrysler Corp. v. LawSupreme Court of Connecticut · 2007
- Barry v. Quality Steel Products, Inc.Supreme Court of Connecticut · 2006
- Housatonic Railroad v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2011
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