Legal Opinion
United Technologies Corp. v. Groppo
Supreme Court of Connecticut
Decided August 13, 1996No. 15354PublishedCited by 7 opinions
1Opinion of the CourtCallahan, J.
The issue in this appeal is whether the plaintiffs, United Technologies Corporation and Norden Systems, Inc., are hable for sales and use taxes assessed by the defendant, the commissioner of revenue services (commissioner), for the period from July 1, 1981, through June 30, 1985. The plaintiffs claim that the purchase and use of the property and services in question are not subject to the Connecticut sales and use taxes pursuant to either General Statutes (Rev. to 1981) § 12-4121 as a sale to the United States or pursuant to *763General Statutes (Rev. to 1981) § 12-407 (3)2 as a sale for resale.…
2Cases cited19 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- United States v. New MexicoSupreme Court of the United States · 1982
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
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3Cited by7 opinions
- Strayhorn v. Raytheon E-Systems, Inc., Texas Court of Appeals, 3rd District (Austin)2003
- Gomes v. Commercial Union InsuranceSupreme Court of Connecticut · 2001
- Raytheon Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Sharper Image Corp. v. MillerSupreme Court of Connecticut · 1997
- Smith v. ReynoldsConnecticut Appellate Court · 1999
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