Legal Opinion
Jade Aircraft Sales, Inc. v. Crystal
Supreme Court of Connecticut
Decided April 23, 1996No. 15131PublishedCited by 7 opinions
1Opinion of the CourtBerdon, J.
The sole issue presented in this appeal is whether the Superior Court has subject matter jurisdiction to hear a claim brought under 42 U.S.C. § 19831 challenging a use tax assessed against the plaintiff, Jade Aircraft Sales, Inc. On or about May 1,1991, the named defendant, the commissioner of revenue services (commissioner), pursuant to General Statutes § 12-411, assessed a use tax against the plaintiff with respect to the in-state use of an airplane that had been purchased out-of-state. The plaintiff filed a letter of protest in which it requested an agency hearing. The plaintiff’s request…
2Cases cited8 opinions
- Maine v. ThiboutotSupreme Court of the United States · 1980
- Felder v. CaseySupreme Court of the United States · 1988
- Zizka v. Water Pollution Control AuthoritySupreme Court of Connecticut · 1985
- Fetterman v. University of ConnecticutSupreme Court of Connecticut · 1984
- National Private Truck Council, Inc. v. Oklahoma Tax CommissionSupreme Court of the United States · 1995
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3Cited by7 opinions
- Kowenhoven v. County of AlleghenySupreme Court of Pennsylvania · 2006
- New England Legal Foundation v. City of BostonMassachusetts Supreme Judicial Court · 1996
- Altshuler v. Pennsylvania Liquor Control BoardCommonwealth Court of Pennsylvania · 1999
- Francis v. v. City of ColumbusNebraska Supreme Court · 2004
- HOWELL LUMBER CO., INC. v. City of TuscaloosaCourt of Civil Appeals of Alabama · 1997
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