Legal Opinion
United Illuminating Co. v. Groppo
Supreme Court of Connecticut
Decided January 7, 1992No. 14321PublishedCited by 81 opinions
1Opinion of the CourtGlass, J.
The dispositive issue in this tax appeal is whether the trial court properly held that certain machinery and equipment at three electricity generating plants owned and operated by the plaintiff, United Illuminating Company (taxpayer), constitute “machinery and production equipment” at an “industrial plant” within the meaning of § 12-426-26 (d) of the Regulations of Connecticut State Agencies, and thereby qualify for an exemption from the sales tax imposed on services to “industrial, commercial or income-*751producing real property” pursuant to General Statutes § 12-407 (2) (i) (I).1 After a…
2Cases cited23 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Robinson v. Unemployment Security Board of ReviewSupreme Court of Connecticut · 1980
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Waterbury Petroleum Products, Inc. v. Canaan Oil & Fuel Co.Supreme Court of Connecticut · 1984
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
18 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- State v. CourchesneSupreme Court of Connecticut · 2003
- Berry v. LoiseauSupreme Court of Connecticut · 1992
- Larsen Chelsey Realty Co. v. LarsenSupreme Court of Connecticut · 1995
- Gateway Co. v. DiNoiaSupreme Court of Connecticut · 1995
- Doe v. Yale UniversitySupreme Court of Connecticut · 2000
76 more not listed; retrieve them via the Exa API.