Legal Opinion
Phelps Dodge Copper Products Co. v. Groppo
Supreme Court of Connecticut
Decided June 16, 1987No. 13007PublishedCited by 53 opinions
1Opinion of the CourtArthur H. Healey, J.
This matter, which comes to us by way of reservation from the Superior Court, seeks advice on the following question: “Whether a component part of a machine must constitute a machine in and of itself or be purchased in conjunction with a machine in order to be exempt from the Connecticut sales and use tax pursuant to Section 12-412 (34)1 of the Connecticut General Statutes.”
*124On March 12,1985, the plaintiff, Phelps Dodge Copper Products Company, received a “Statement of Amount Due, Sales and Use Tax” which imposed a sales and/or use tax in the amount of $119,695.58, plus interest and penalty.…
2Cases cited20 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Ralston Purina Co. v. Board of Tax Review of FranklinSupreme Court of Connecticut · 1987
15 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- White v. BurnsSupreme Court of Connecticut · 1990
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Thomason v. Chemical BankSupreme Court of Connecticut · 1995
- Bodner v. United Services Automobile Ass'nSupreme Court of Connecticut · 1992
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
48 more not listed; retrieve them via the Exa API.