Legal Opinion
Message Center Management, Inc. v. Commissioner of Revenue Services
Connecticut Superior Court
Decided August 29, 2006No. File Nos. CV-05-4006475S, CV-05-4006476SPublishedCited by 1 opinion
1Opinion of the Court
HON. ARNOLD W. ARONSON, JUDGE TRIAL REFEREE.
The plaintiff, Message Center Management, Inc., brings the present tax appeal from the decision of the defendant, the commissioner of revenue services (commissioner), imposing a sales and use tax assessment, pursuant to the Sales and Use Tax Act, General Statutes § 12-406 et seq., upon the plaintiff for wireless business activities it conducted during the periods from January 1,1996, through July 31, 1998, and from August 1, 1998, through December 31, 2001.
During the subject time periods, the plaintiff executed or had in effect with property owners…
2Cases cited5 opinions
- Airkaman, Inc. v. GroppoSupreme Court of Connecticut · 1992
- Murphy, Inc. v. RemodelingConnecticut Appellate Court · 2001
- Woodhouse v. McKeeConnecticut Appellate Court · 2005
- T.W.L.S. Management Co. v. GavinConnecticut Superior Court · 1999
- T.W.L.S. Management Co. v. GavinSupreme Court of Connecticut · 2000
3Cited by1 opinion
- Message Center Management, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2007