Introducing ATLASLearn more
Legal Opinion

Red, White & Blue Transmission, Inc. v. Department of Revenue Services

Connecticut Superior Court

Decided December 19, 1994No. File 532236PublishedCited by 6 opinions

1Opinion of the CourtBlue, J.

This tax appeal presents novel issues concerning the Connecticut law of successor tax liability. A hearing was held at which I heard the testimony of the president of Red, White and Blue Transmission, Inc. (RWB), the plaintiff in this case, and two officers of the department of revenue services (DRS). A number of documentary exhibits were also received into evidence. The following facts are found.

This case involves the sale of an AAMCO transmission repair business in West Haven. The owner of the business was Salem Enterprise Corp. (Salem). On April 29, 1991, Daniel M. Albizu, the president of…

2Cases cited10 opinions

  1. Zoning Commission v. LescynskiSupreme Court of Connecticut · 1982
  2. Knudsen Dairy Products Co. v. State Board of EqualizationCalifornia Court of Appeal · 1970
  3. Yaeger v. DubnoSupreme Court of Connecticut · 1982
  4. Bank of Commerce v. WoodsTennessee Supreme Court · 1979
  5. Tri-Financial Corp. v. Department of RevenueCourt of Appeals of Washington · 1972

5 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Schnyder v. State Board of EqualizationCalifornia Court of Appeal · 2002
  2. Illinois Department of Revenue v. Hanmi BankCourt of Appeals for the Seventh Circuit · 2018
  3. Mr. Pizza II, Inc. v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 2001
  4. Illinois Department of Revenu v. First Community Financial BankCourt of Appeals for the Seventh Circuit · 2018
  5. Illinois Department of Revenu v. First Community Financial BankCourt of Appeals for the Seventh Circuit · 2018

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API