Legal Opinion
Andersen Consulting, LLP v. Gavin
Supreme Court of Connecticut
Decided March 27, 2001No. SC 16296PublishedCited by 34 opinions
1Opinion of the Court
Opinion
BORDEN, J.
The issue in this appeal is whether payments made pursuant to certain contracts entered into by the plaintiff, Andersen Consulting, LLP (Andersen), with Connecticut Natural Gas (gas company) and with Northeast Utilities (electric company), were subject to sales and use taxes as sales of computer and data processing services1 pursuant to General Statutes (Rev. to 1993) § 12-407 (2) (i) (A).2 The defendant, Gene Gavin, *501the commissioner of revenue services (commissioner), *502appeals from the judgment of the trial court, in favor *503of Andersen, determining that the payments were not…
2Cases cited37 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Connecticut National Bank v. GiacomiSupreme Court of Connecticut · 1997
- Frillici v. Town of WestportSupreme Court of Connecticut · 1994
- State v. MagnanoSupreme Court of Connecticut · 1987
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
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3Cited by34 opinions
- State v. SkakelSupreme Court of Connecticut · 2006
- Thompson v. OrcuttSupreme Court of Connecticut · 2001
- D'ERAMO v. SmithSupreme Court of Connecticut · 2005
- Johnson v. Commissioner of CorrectionSupreme Court of Connecticut · 2002
- Kelo v. City of New LondonSupreme Court of Connecticut · 2004
29 more not listed; retrieve them via the Exa API.