Legal Opinion
Harris Data Communications, Inc. v. Heffernan
Supreme Court of Connecticut
Decided February 17, 1981PublishedCited by 26 opinions
1Opinion of the CourtSpeziale, J.
This case came to this court on a stipulation of facts and pursuant to a reservation from the Superior Court as requested by the par ties. Practice Boole §§ 3133, 3134. In May, 1975, the General Assembly approved extending the Connecticut Sales and Use Tax Act to include the leasing of tangible personal property. Public Acts 1975, No. 75-213, §§ 15, 17, 19. With exceptions not relevant here, the act took effect on July 1, 1975. Public Acts 1975, No. 75-213, § 53. The issue before us is the applicability of the sales and use tax statute to payments received by the plaintiff lessor in June,…
2Cases cited12 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Connecticut Light & Power Co. v. WalshSupreme Court of Connecticut · 1948
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- Doe v. MansonSupreme Court of Connecticut · 1981
- State v. GrantSupreme Court of Connecticut · 1978
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Caldor, Inc. v. HeffernanSupreme Court of Connecticut · 1981
- Mazur v. BlumSupreme Court of Connecticut · 1981
- Nichols v. WarrenSupreme Court of Connecticut · 1988
- State v. IngramConnecticut Appellate Court · 1996
- Gentry v. City of NorwalkSupreme Court of Connecticut · 1985
21 more not listed; retrieve them via the Exa API.