Legal Opinion
Texaco Refining & Marketing Co. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided March 24, 1987No. 12966PublishedCited by 94 opinions
1Opinion of the CourtPeters, C. J.
The sole issue in this case, which comes to us by way of reservation, is whether moneys col*584lected as a tax from customers are includable in the Connecticut gross earnings tax on the sale of petroleum products.1 The plaintiff, Getty Refining and Marketing Company, Inc.,2 appealed to the Superior Court from a decision of the defendant commissioner holding that the plaintiff had underpaid the gross earnings tax imposed by General Statutes § 12-5873 for the years *5851980 through 1984. The trial court granted a motion for reservation upon stipulated facts to determine the propriety of the…
2Cases cited19 opinions
- Hayes v. SmithSupreme Court of Connecticut · 1984
- Anderson v. LudginSupreme Court of Connecticut · 1978
- Rhodes v. City of HartfordSupreme Court of Connecticut · 1986
- State v. BlaskoSupreme Court of Connecticut · 1987
- State v. KozlowskiSupreme Court of Connecticut · 1986
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3Cited by94 opinions
- Cheshire Mortgage Service, Inc. v. MontesSupreme Court of Connecticut · 1992
- State v. CourchesneSupreme Court of Connecticut · 2003
- Ambroise v. William Raveis Real Estate, Inc.Supreme Court of Connecticut · 1993
- City of New Haven v. Freedom of Information CommissionSupreme Court of Connecticut · 1988
- Frillici v. Town of WestportSupreme Court of Connecticut · 1994
89 more not listed; retrieve them via the Exa API.