Legal Opinion
Hartford Parkview Associates Ltd. Partnership v. Groppo
Supreme Court of Connecticut
Decided May 23, 1989No. 13534PublishedCited by 13 opinions
1Opinion of the CourtPeters, C. J.
This tax appeal concerns the applicability of the Connecticut Sales and Use Tax; General Statutes §§ 12-406 through 12-432a; to a hotel’s interstate purchase of reservation services and to its intrastate purchase of equipment, furniture and fixtures. The defendant, the commissioner of revenue ser*248vices (commissioner), assessed the plaintiffs, Hartford Parkview Associates Limited Partnership and Park-view Associates Limited Partnership (the taxpayer), for additional use tax liability. Upon the taxpayer’s appeal to the trial court, pursuant to General Statutes § 12-422, the trial court sustained…
2Cases cited17 opinions
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- Zachs v. GroppoSupreme Court of Connecticut · 1988
- Schlumberger Technology Corp. v. DubnoSupreme Court of Connecticut · 1987
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
- Andersen Consulting, LLP v. GavinSupreme Court of Connecticut · 2001
- Gallacher v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1992
- Steelcase, Inc. v. CrystalSupreme Court of Connecticut · 1996
- William Raveis Real Estate, Inc. v. Commissioner of Revenue ServicesConnecticut Appellate Court · 1996
8 more not listed; retrieve them via the Exa API.