Legal Opinion
Ziperstein v. Tax Commissioner
Supreme Court of Connecticut
Decided July 24, 1979PublishedCited by 28 opinions
1Opinion of the CourtLongo, J.
On December 6,1974, the state tax commissioner denied a claim for a refund of certain sales taxes paid during the period from 1971 through 1974 filed by the plaintiff Richard Sachter, doing business as Glastonbury Dairy Queen. Following a hearing before the defendant tax commissioner, the claim was again denied. The plaintiff taxpayer, claiming aggrievement, appealed to the Court of Common Pleas. The trial court sustained the plaintiff’s appeal and the tax commissioner has appealed to this court from the judgment rendered.
The uncontested facts are disclosed in the court’s finding: The…
2Cases cited24 opinions
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Hartford Electric Light Co. v. SullivanSupreme Court of Connecticut · 1971
19 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- State v. IndrisanoSupreme Court of Connecticut · 1994
- Connecticut National Bank v. GiacomiSupreme Court of Connecticut · 1997
- Johnson v. MansonSupreme Court of Connecticut · 1985
- Seals v. HickeySupreme Court of Connecticut · 1982
- Doe v. MansonSupreme Court of Connecticut · 1981
23 more not listed; retrieve them via the Exa API.