Legal Opinion
Harper v. Tax Commissioner
Supreme Court of Connecticut
Decided March 18, 1986No. 12581PublishedCited by 13 opinions
1Opinion of the CourtPeters, C. J.
The issue in this case is the taxability, under the state capital gains tax, of the sale of patent rights on an installment basis. The defendant, the tax commissioner of the state of Connecticut, assessed a *134tax deficiency for the 1975 tax year against the plaintiffs, John F. Harper1 and Margaret Harper. The trial court, having heard the parties, dismissed the plaintiffs’ appeal. The plaintiffs then took a timely appeal to this court. We find no error.
There is no dispute about the underlying facts. The plaintiff John F. Harper sold patent rights in 1956 and 1959. Because of these sales, the…
2Cases cited16 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Dupuis v. Submarine Base Credit Union, Inc.Supreme Court of Connecticut · 1976
- Zoning Commission v. LescynskiSupreme Court of Connecticut · 1982
- Salmon Brook Convalescent Home, Inc. v. Commission on Hospitals & Health CareSupreme Court of Connecticut · 1979
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- State v. DelossantosSupreme Court of Connecticut · 1989
- State v. SomervilleSupreme Court of Connecticut · 1990
- Berkley v. GavinSupreme Court of Connecticut · 2000
- Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1990
8 more not listed; retrieve them via the Exa API.