Legal Opinion
Town of Berlin v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided May 3, 1988No. 13290PublishedCited by 11 opinions
1Opinion of the CourtHull, J.
The narrow issue in this case is whether the plaintiff, when it furnished policemen for off-duty assignments, provided a taxable service under General Statutes § 12-407 (2) (i) (E)1 and § 12-426-27 (b) (5) of the Regulations of Connecticut State Agencies.2 As a *291result of an audit of the plaintiff for the period from January 1, 1980, through December 31, 1982, the defendant assessed the plaintiff $5594.67 plus interest of $3291.39 and a penalty of $559.48. The plaintiff appealed from the defendant’s assessment to the Superior Court, which found the rendering of such services was subject to the…
2Cases cited7 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- State v. HinckleySupreme Court of Connecticut · 1985
- Barnes v. BarnesSupreme Court of Connecticut · 1983
- Stroiney v. Crescent Lake Tax DistrictSupreme Court of Connecticut · 1987
- H. B. Sanson, Inc. v. Tax CommissionerSupreme Court of Connecticut · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Fortier v. Newington Group, Inc.Connecticut Appellate Court · 1993
- Ginsberg v. FusaroSupreme Court of Connecticut · 1993
- Haynes Construction Co. v. Cascella & Son Construction, Inc.Connecticut Appellate Court · 1994
- Patron v. KonoverConnecticut Appellate Court · 1994
- State v. RosedomConnecticut Appellate Court · 1994
6 more not listed; retrieve them via the Exa API.