Allied Grocers Co-Op, Inc. v. Tax Commissioner

On October 5, 1974, the plaintiff was a licensed distributor of cigarettes in the state of Connecticut. On or about that date, a quantity of cigarettes was stolen, of which some were stamped and some were not stamped. The value of the affixed tax stamps was $2646. The 28,428 cartons which were not stamped would have been taxed, if sold in Connecticut, in the amount of $59,698.80. The plaintiff has paid the defendant $62,344.80 plus interest in the amount of $1812.13, for a total of $64,156.93.

For the six month period prior to the theft, the plaintiff shipped 33 percent of its merchandise out…