Legal Opinion
H. B. Sanson, Inc. v. Tax Commissioner
Supreme Court of Connecticut
Decided July 13, 1982PublishedCited by 16 opinions
1Opinion of the CourtAbmentano, J.
This is an appeal and a cross appeal from a judgment of the trial court dismissing an appeal from a deficiency assessment of sales tax and interest, and setting aside a statutory penalty assessed against the plaintiff.
The case was tried to the court on a stipulation of facts, the substance of which follows. In the course of its business as a supplier and installer of household equipment, the plaintiff, a Connecticut corporation, constructed and delivered kitchen cabinets to contractors, and installed stairs. The plaintiff filed timely sales tax returns as a retailer for the period June 30,…
2Cases cited8 opinions
- Jaffe v. State Department of HealthSupreme Court of Connecticut · 1949
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- Sullivan v. United StatesSupreme Court of the United States · 1969
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
- Connecticut Theater Foundation, Inc. v. BrownSupreme Court of Connecticut · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- State v. One 1977 Buick AutomobileSupreme Court of Connecticut · 1985
- Barra v. Ridgefield Card & Gift Gallery, Ltd.Supreme Court of Connecticut · 1984
- Leonard v. CommissionerSupreme Court of Connecticut · 2003
- American Totalisator Co. v. DubnoSupreme Court of Connecticut · 1989
11 more not listed; retrieve them via the Exa API.