Ox Ridge Hunt Club, Inc. v. Tax Commissioner

The sole issue presented on this appeal is whether certain charges imposed upon *91members of a riding club for the boarding of horses are taxable as “dues” under General Statutes § 12-543.1

In 1974, the defendant tax commissioner assessed additional taxes against the plaintiff on the basis that horseboard charges imposed upon club members who boarded their horses in stables maintained by the club were subject to taxation as dues under General Statutes § 12-543. The plaintiff brought an appeal of that assessment to the Court of Common Pleas. The appeal was dismissed, and it is from the judgment…