Legal Opinion
American Totalisator Co. v. Dubno
Supreme Court of Connecticut
Decided March 14, 1989No. 13408; 13410; 13411; 13412PublishedCited by 16 opinions
1Opinion of the CourtCallahan, J.
These consolidated appeals and cross appeals were brought to this court from judgments rendered in the Superior Court on appeals brought by the *403plaintiffs pursuant to General Statutes § 12-4221 from deficiency assessments of use taxes, penalties and interest2 by the defendant commissioner of revenue services (commissioner).3 The trial court upheld the commissioner’s assessment of taxes as to all the plaintiffs but determined that they were not liable for penalties and interest. We find no error.
The essential facts are not in dispute. The plaintiffs American Totalisator Company, Inc. (AmTote),…
2Cases cited21 opinions
- Adams v. RubinowSupreme Court of Connecticut · 1968
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- United Aircraft Corp. v. O'ConnorSupreme Court of Connecticut · 1954
- Allen v. NissleySupreme Court of Connecticut · 1981
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3Cited by16 opinions
- Airkaman, Inc. v. GroppoSupreme Court of Connecticut · 1992
- Andersen Consulting, LLP v. GavinSupreme Court of Connecticut · 2001
- DaimlerChrysler Corp. v. LawSupreme Court of Connecticut · 2007
- Rich-Taubman Associates v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1996
- Dine Out Tonight Club, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 1989
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