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HARPER v. TAX COMMISSIONER

(12581)

199 Conn. 133 (1986)

JOHN HARPER ET AL. v. TAX COMMISSIONER OF THE STATE OF CONNECTICUT

Supreme Court of Connecticut.

Decision released March 18, 1986.

Attorney(s) appearing for the Case

John B. Willard, for the appellants (plaintiffs).

Ralph G. Murphy, assistant attorney general, with whom were Robert L. Klein, assistant attorney general, and, on the brief, Joseph I. Lieberman, attorney general, for the appellee (defendant).

PETERS, C. J., HEALEY, SHEA, DANNEHY and CALLAHAN, JS.

PETERS, C. J.

The issue in this case is the taxability, under the state capital gains tax, of the sale of patent rights on an installment basis. The defendant, the tax commissioner of the state of Connecticut, assessed a tax deficiency for the 1975 tax year against the plaintiffs, John F. Harper1 and Margaret Harper. The trial court, having heard the parties, dismissed the plaintiffs' appeal...

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