Texaco, Inc. v. Groppo
Supreme Court of Connecticut
1Opinion of the CourtPeters, C. J.
The sole issue in this tax appeal is the applicability of the gross earnings tax imposed by Gen*135eral Statutes § 12-5871 to sales in Connecticut of petroleum products that were marketed and distributed in states other than Connecticut. The department of revenue services included sales to out-of-state purchasers in its assessment of the gross earnings taxes owed by the plaintiff, Texaco, Inc., for sales made between October 1,1980, and April 30,1982.2 After the defendant, John G. Groppo, commissioner of revenue services, denied the plaintiffs timely protest of this assessment, the plaintiff…
2Cases cited22 opinions
- Peck v. JacqueminSupreme Court of Connecticut · 1985
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Rawling v. City of New HavenSupreme Court of Connecticut · 1988
- State v. GrullonSupreme Court of Connecticut · 1989
- Schieffelin & Co. v. Department of Liquor ControlSupreme Court of Connecticut · 1984
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3Cited by17 opinions
- Commonwealth v. Gilmour Manufacturing Co.Supreme Court of Pennsylvania · 2003
- Greenwich Hospital v. GavinSupreme Court of Connecticut · 2003
- McDonnell Douglas Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1994
- Stryker Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Plasticrete Block & Supply Corp. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1990
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