Legal Opinion
Key Air, Inc. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided December 1, 2009No. SC 18167PublishedCited by 21 opinions
1Opinion of the Court
Opinion
NORCOTT, J.
The dispositive issue in this appeal is whether General Statutes § 12-407 (a) (37) (J) (iii) 1 excludes from the sales and use tax pilot training services that a certificated air carrier obtained for its pilots flying qualifying aircraft that are owned by the carrier’s customers, who pay fees to cover those training costs. The defendant, the commissioner of revenue services, appeals 2 from the judgment of the trial court sustaining the tax appeal of the plaintiff, Key Air, Inc., from the defendant’s assessment of a sales and use tax against the plaintiff for the tax period…
2Cases cited17 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991
- Fed. Sec. L. Rep. P 97,346 Robert L. Alley, Cross-Appellee v. Louis Miramon, Jr., Cross-AppellantsCourt of Appeals for the Fifth Circuit · 1980
- Securities & Exchange Commission v. Texas Gulf Sulphur Co.Court of Appeals for the Second Circuit · 1968
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
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3Cited by21 opinions
- Dilieto v. County Obstetrics & Gynecology Group, P.C.Supreme Court of Connecticut · 2010
- Department of Public Safety v. State Board of Labor RelationsSupreme Court of Connecticut · 2010
- Alexandre v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2011
- In Re Jan Carlos D.Supreme Court of Connecticut · 2010
- D'Angelo Development & Construction Corp. v. CordovanoConnecticut Appellate Court · 2010
16 more not listed; retrieve them via the Exa API.