Avco Manufacturing Corp. v. Connelly

In 1953, the defendant levied against the plaintiff a sales and use tax deficiency assessment which, with statutory interest, totaled $76,954.29. This assessment was imposed, under the provisions of the Sales and Use Tax Act (General Statutes, c. 104, §§2090-2115, as amended), with respect to the purchases of certain so-called facilities, consisting principally of machinery, for a large aircraft engine manufacturing plant located in Stratford and owned by the United States of America. The plaintiff appealed under § 2106 to the Superior Court, which affirmed the tax deficiency assessment and…