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INTERNATIONAL BUSINESS MACHINES CORPORATION v. BROWN

167 Conn. 123 (1974)

INTERNATIONAL BUSINESS MACHINES CORPORATION v. F. GEORGE BROWN, TAX COMMISSIONER

Supreme Court of Connecticut.

Decision released August 20, 1974.

Attorney(s) appearing for the Case

Peter A. Kelly, with whom was Robert K. Giulia, for the plaintiff.

Richard K. Greenberg, assistant attorney general, with whom were Ralph G. Murphy, assistant attorney general, and, on the brief, Robert K. Killian, attorney general, for the defendant.

HOUSE, C. J., SHAPIRO, LOISELLE, MACDONALD and BOGDANSKI, JS.

MACDONALD, J.

The present case comes to us by reservation from the Court of Common Pleas seeking the advice of this court as to the correct interpretation of § 12-407 (7) of the General Statutes, being a portion of chapter 219, the Education, Welfare and Public Health Tax, commonly referred to as the Sales and Use Tax Act. The specific question presented is whether "[t]he transfer of possession of tangible personal property back to plaintiff-taxpayer from an...

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