OX RIDGE HUNT CLUB, INC. v. TAX COMMISSIONER


175 Conn. 90 (1978)

OX RIDGE HUNT CLUB, INC. v. TAX COMMISSIONER OF THE STATE OF CONNECTICUT

Supreme Court of Connecticut.

Decision released May 2, 1978.


Attorney(s) appearing for the Case

William B. Rush, with whom was Collin P. Baron, for the appellant (plaintiff).

Richard K. Greenberg, assistant attorney general, with whom, on the brief, were Carl R. Ajello, attorney general, and Ralph G. Murphy, assistant attorney general, for the appellee (defendant).

HOUSE, C. J., LOISELLE, BOGDANSKI, LONGO and SPEZIALE, JS.


SPEZIALE, J.

The sole issue presented on this appeal is whether certain charges imposed upon members of a riding club for the boarding of horses are taxable as "dues" under General Statutes § 12-543.1

In 1974, the defendant tax commissioner assessed additional taxes against the plaintiff on the basis that horseboard charges imposed upon club members who boarded their horses in stables...

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