TEXACO REFINING & MARKETING CO. v. COMMISSIONER

(12966)

202 Conn. 583 (1987)

TEXACO REFINING AND MARKETING COMPANY, INC. v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released March 24, 1987.


Attorney(s) appearing for the Case

John W. Cannavino, with whom were William H. Narwold, Herbert W. Powell, pro hac vice, and, on the brief, Medina S. Vasily, for the appellant (plaintiff).

Edward T. Blair, assistant attorney general, with whom were Richard K. Greenberg, assistant attorney general, and, on the brief, Joseph I. Lieberman, attorney general, for the appellee (defendant).

PETERS, C. J., HEALEY, SHEA, DUPONT and McKEEVER, Js.


PETERS, C. J.

The sole issue in this case, which comes to us by way of reservation, is whether moneys collected 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...

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