Legal Opinion

Greenman's Trucking, Inc. v. Department of Revenue Services

Connecticut Appellate Court

Decided February 18, 1986No. 3582PublishedCited by 4 opinions

1Opinion of the CourtDaly, J.

The plaintiff has appealed from the dismissal by the court of an action brought pursuant to General Statutes § 12-422 appealing the defendant’s assessment of a deficiency against the plaintiff1 for unpaid sales taxes not collected on the sale of sand and gravel delivered to purchasers.

The appeal from the decision of the defendant was returnable to the Superior Court for the judicial district of New London. The defendant moved to dismiss the appeal for lack of subject matter jurisdiction for its failure to meet the venue requirements of § 12-422.2 The court denied the motion, but transferred…

2Cases cited1 opinion

  1. Sprague v. Commission on Human RightsConnecticut Appellate Court · 1985

3Cited by4 opinions

  1. Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
  2. Fort Trumbull Conservancy, LLC v. City of New LondonSupreme Court of Connecticut · 2007
  3. Smedley Crane Service, Inc. v. CrystalConnecticut Superior Court · 1993
  4. J G Glass Co. v. Hartford Fire Ins., No. Cv95 32 61 04 S (Sep. 6, 1996)Connecticut Superior Court · 1996

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