HARRIS DATA COMMUNICATIONS, INC. v. HEFFERNAN


183 Conn. 194 (1981)

HARRIS DATA COMMUNICATIONS, INC. v. GERALD J. HEFFERNAN, TAX COMMISSIONER OF THE STATE OF CONNECTICUT

Supreme Court of Connecticut.

Decision released February 17, 1981.


Attorney(s) appearing for the Case

J. Danford Anthony, Jr., with whom, on the brief, were Michael Macris and Robert G. Siegel, for the plaintiff.

Ralph G. Murphy, assistant attorney general, with whom, on the brief, was Carl R. Ajello, attorney general, for the defendant.

COTTER, C. J., BOGDANSKI, SPEZIALE, PETERS and HEALEY, JS.


SPEZIALE, J.

This case came to this court on a stipulation of facts and pursuant to a reservation from the Superior Court as requested by the parties. Practice Book §§ 3133, 3134. In May, 1975, the General Assembly approved extending the Connecticut Sales and Use Tax Act to include the leasing of tangible personal property. Public Acts 1975, No. 75-213, §§ 15, 17, 19. With exceptions not relevant here...

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