Legal Opinion
William Raveis Real Estate, Inc. v. Commissioner of Revenue Services
Connecticut Appellate Court
Decided December 17, 1996No. 14896PublishedCited by 3 opinions
1Opinion of the CourtSchaller, J.
The plaintiff appeals from the judgment of the trial court upholding the assessment by the defendant commissioner of revenue services (commissioner) of use taxes pursuant to General Statutes § 12-411 on purchases by the plaintiff of goods and services from Connecticut vendors.
The principal issues presented in this appeal are whether the trial court was correct in concluding that (1) the plaintiff was liable for use tax on its in-state purchases, (2) the commissioner was not estopped from assessing the use tax, and (3) the plaintiff was not entitled to equitable relief beyond penalty abatement…
2Cases cited11 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- Cookson v. CooksonSupreme Court of Connecticut · 1986
- Zoning Commission v. LescynskiSupreme Court of Connecticut · 1982
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3Cited by3 opinions
- Garbitelli v. Town of BrookfieldSupreme Court of Vermont · 2011
- Jacobowitz v. State Dept. of Publ. Health, No. Cv 01 0508124s (Sep. 5, 2001)Connecticut Superior Court · 2001
- Providence Worcester Rr v. Dept. of E.P., No. 000504990s (Jul. 27, 2001)Connecticut Superior Court · 2001