Legal Opinion
Carpenteri-Waddington, Inc. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided November 22, 1994No. 15007PublishedCited by 28 opinions
1Opinion of the CourtKatz, J.
The issue in this appeal is whether a restaurant that provides dancing privileges and that employs a disc jockey to play prerecorded music and entertain its patrons is a cabaret, as defined by General Statutes § 12-540,1 and is therefore liable for the *357cabaret tax imposed by General Statutes § 12-542.2 Because we conclude that an establishment that offers *358dancing privileges is a cabaret under General Statutes § 12-540 (4), we affirm the judgment of the trial court.
The record establishes the following undisputed facts. The plaintiff owned a bar and restaurant named the Graffiti Lounge that…
2Cases cited11 opinions
- Lauer v. Zoning CommissionSupreme Court of Connecticut · 1991
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- State v. JimenezSupreme Court of Connecticut · 1994
- Altray Co. v. GroppoSupreme Court of Connecticut · 1993
6 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- State v. CourchesneSupreme Court of Connecticut · 2003
- Doe v. Yale UniversitySupreme Court of Connecticut · 2000
- Alvarez v. New Haven Register, Inc.Supreme Court of Connecticut · 1999
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Krafick v. KrafickSupreme Court of Connecticut · 1995
23 more not listed; retrieve them via the Exa API.