Legal Opinion
New England Yacht Sales, Inc. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided February 11, 1986No. 12606PublishedCited by 16 opinions
1Opinion of the CourtPeters, C. J.
In this case involving an assessment under the state sales tax; General Statutes § 12-408 (1);1 *626the principal issue is the interpretation of the language of General Statutes § 12-407 (2)2 that defines a “sale” as “[a]ny transfer of title ... of tangible personal property.” The plaintiff, New England Yacht Sales, Inc., brought this action against the defendant commissioner of revenue services to contest a sales tax assessment by the department of revenue services arising out of the plaintiffs sales of two yachts to nonresidents of the state of Connecticut. The trial court affirmed the validity…
2Cases cited19 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Bead Chain Manufacturing Co. v. Saxton Products, Inc.Supreme Court of Connecticut · 1981
- Hamm v. TaylorSupreme Court of Connecticut · 1980
- Conference Center Ltd. v. TRC—The Research Corp.Supreme Court of Connecticut · 1983
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
14 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Normand Josef Enterprises, Inc. v. Connecticut National BankSupreme Court of Connecticut · 1994
- Leonard v. CommissionerSupreme Court of Connecticut · 2003
- American Totalisator Co. v. DubnoSupreme Court of Connecticut · 1989
- Hospital of St. Raphael v. New Haven Savings BankSupreme Court of Connecticut · 1987
- Plasticrete Block & Supply Corp. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1990
11 more not listed; retrieve them via the Exa API.