Legal Opinion
Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided January 2, 1990No. 13760PublishedCited by 18 opinions
1Opinion of the CourtPeters, C. J.
The sole issue in this tax appeal is whether the plaintiff Plastic Tooling Aids Laboratory, Inc. (taxpayer), has established that its design computer qualifies for an exemption as “machinery used directly in a manufacturing . . . process” in accordance with General Statutes § 12-412 (34). After a determination by the defendant commissioner of revenue services (commissioner) that the taxpayer was liable for a deficiency assessment, the taxpayer appealed to the trial court pursuant to General Statutes § 12-422. The trial court concluded that the commissioner should prevail. We transferred the…
2Cases cited12 opinions
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- B. F. Goodrich Co. v. DubnoSupreme Court of Connecticut · 1985
- United Aircraft Corp. v. ConnellySupreme Court of Connecticut · 1958
- Ziperstein v. Tax CommissionerSupreme Court of Connecticut · 1979
- Harper v. Tax CommissionerSupreme Court of Connecticut · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- State v. CobbSupreme Court of Connecticut · 1999
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Bortner v. Town of WoodbridgeSupreme Court of Connecticut · 1999
- Oxford Tire Supply, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2000
- Loomis Institute v. Town of WindsorSupreme Court of Connecticut · 1995
13 more not listed; retrieve them via the Exa API.