Legal Opinion
Duval v. Brown
Connecticut Superior Court
Decided December 6, 1974No. File No. 107750PublishedCited by 7 opinions
1Opinion of the Court
The plaintiff operated a catering business in the town of Greenwich, Connecticut, from 1949 to 1970. In the course of conducting this business, she relied completely on a professional accountant for the filing of all tax returns. On his advice that a Connecticut sales tax return was not required for her business, she did not file such a return for any of the years 1949 through 1970, although it was required under state statutes. See Sup. 1947, § 330i, as amended, Rev. 1949, § 2092; General Statutes § 12-408 (1). In 1970, she sold the business, and when the new purchaser decided to…
2Cases cited7 opinions
- Charlton Press, Inc. v. SullivanSupreme Court of Connecticut · 1965
- Jeffery v. FitchSupreme Court of Connecticut · 1879
- Fidelity & Casualty Co. v. DarrowSupreme Court of Connecticut · 1971
- Town of Cromwell v. SavageSupreme Court of Connecticut · 1912
- State v. BriggsSupreme Court of Connecticut · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- American Totalisator Co. v. DubnoSupreme Court of Connecticut · 1989
- H. B. Sanson, Inc. v. Tax CommissionerSupreme Court of Connecticut · 1982
- Consolidated Freightways Corp. v. State, Department of Revenue & TaxationIdaho Supreme Court · 1987
- William Raveis Real Estate, Inc. v. Commissioner of Revenue ServicesConnecticut Appellate Court · 1996
- Consolidated Freightways Corp. v. State, Department of Revenue & TaxationIdaho Supreme Court · 1987
2 more not listed; retrieve them via the Exa API.