Legal Opinion
Leonard v. Commissioner
Supreme Court of Connecticut
Decided June 10, 2003No. SC 16735PublishedCited by 25 opinions
1Opinion of the Court
Opinion
KATZ, J.
The defendant, the commissioner of revenue services, appeals1 from the judgment of the trial court sustaining the appeal by the plaintiff, Stewart J. Leonard, Sr., doing business as Stew Leonard’s Dairy (Dairy), from the defendant’s decision imposing a deficiency assessment for sales and use tax, interest and a 25 percent penalty. The defendant claims that the trial court improperly construed the requirements for proving fraud and intent to evade under General Statutes (Rev. to 1991) § 12-4152 when the court concluded *288that: (1) the exception to the three year statute of…
2Cases cited25 opinions
- Kilduff v. Adams, Inc.Supreme Court of Connecticut · 1991
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Suffield Development Associates Ltd. Partnership v. National Loan Investors, L.P.Supreme Court of Connecticut · 2002
- Weisman v. KasparSupreme Court of Connecticut · 1995
- Beers v. Bayliner Marine Corp.Supreme Court of Connecticut · 1996
20 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- In re Samantha C.Supreme Court of Connecticut · 2004
- Blumenthal v. Kimber Manufacturing, Inc.Supreme Court of Connecticut · 2003
- Rainforest Cafe, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 2009
- Chatterjee v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2006
- Hicks v. StateSupreme Court of Connecticut · 2008
20 more not listed; retrieve them via the Exa API.