AIRKAMAN, INC. v. GROPPO

(14386)

221 Conn. 751 (1992)

AIRKAMAN, INC., ET AL. v. JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released April 28, 1992.


Attorney(s) appearing for the Case

Edward T. Blair, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellant-appellee (defendant).

Martin J. Albert, with whom was Richard J. DiMarco, for the appellees-appellants (plaintiffs).

PETERS, C. J., SHEA, CALLAHAN, GLASS and BERDON, JS.


SHEA, J.

The principal issue in this tax appeal is whether the trial court correctly interpreted the term "management services" in General Statutes (Rev. to 1985) § 12-407 (2) (i) (K), subsequently redesignated and referred to herein as § 12-407 (2) (i) (J), to include only management consulting services and not day-today operational management services.1 After a determination by the defendant, the commissioner of revenue services...

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