Legal Opinion
Penske Truck Leasing Co. v. East Windsor, No. Cv 98 0492502s (May 17, 2000)
Connecticut Superior Court
Decided May 17, 2000No. CV 98 0492502SUnpublished
1Opinion of the Court
[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]
MEMORANDUM OF DECISION
The issue in this case is whether the defendant, Town of East Windsor, must apportion its property tax levied upon the motor vehicles owned by the plaintiff Penske Truck Leasing Co., LP ("Penske"), which are garaged in East Windsor, but used in interstate commerce, and subject to property taxes in other states.
Penske filed a two count complaint. In count one, Penske challenges, pursuant to General Statutes § 12-117a, the valuation placed upon its motor vehicles located in East Windsor on the…
2Cases cited9 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Sullivan v. United StatesSupreme Court of the United States · 1969
- Redwood Theatres, Inc. v. City of ModestoCalifornia Court of Appeal · 1948
4 more not listed; retrieve them via the Exa API.