Legal Opinion
Sharper Image Corp. v. Miller
Supreme Court of Connecticut
Decided April 22, 1997No. 15486PublishedCited by 9 opinions
1Opinion of the Court
Opinion
BERDON, J.
The dispositive issue in this appeal is whether the plaintiff, under the circumstances of this case, is liable for the payment of a use tax, pursuant to General Statutes §§ 12-411 and 12-407 (5), on catalogs advertising the plaintiffs merchandise that were printed and mailed to Connecticut residents from outside the state. After the defendant, the commissioner of revenue services (commissioner), imposed a use tax on the catalogs mailed to Connecticut residents, the plaintiff, Sharper Image Corporation (Sharper Image), challenged the assessment by appealing to the Superior…
2Cases cited13 opinions
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
- SFA Folio Collections, Inc. v. BannonSupreme Court of Connecticut · 1991
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Oxford Tire Supply, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2000
- Rainforest Cafe, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 2009
- JC Penney Co., Inc. v. BalkaNebraska Supreme Court · 1998
- Commissioner of Revenue v. J.C. Penney Co.Massachusetts Supreme Judicial Court · 2000
- Blasko v. Commissioner of Revenue ServicesConnecticut Appellate Court · 2006
4 more not listed; retrieve them via the Exa API.