Kimberly-Clark Corp. v. Dubno

This is an appeal from the judgment of the trial court sustaining the plaintiff’s appeal from a determination of the defendant, the commissioner of revenue services (commissioner), uphold*138ing the assessment against the plaintiff, Kimberly-Clark Corporation, for Connecticut sales and use taxes in the amount of $137,366.66, of which $103,397.65, plus interest, is in dispute. The commissioner raises three issues on this appeal: (1) whether the trial court should have accepted the commissioner’s findings of fact unless they were clearly erroneous; (2) whether the commissioner’s declaratory ruling…