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NEW ENGLAND YACHT SALES, INC. v. COMMISSIONER

(12606)

198 Conn. 624 (1986)

NEW ENGLAND YACHT SALES, INC. v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released February 11, 1986.

Attorney(s) appearing for the Case

J. Bruce Boisture, with whom were Kenneth E. Werner and, on the brief, William G. DeLana, for the appellant (plaintiff).

Jonathan L. Ensign, assistant attorney general, with whom were Frederick P. Clark, tax attorney, and, on the brief, Joseph I. Lieberman, attorney general, and Richard K. Greenberg, assistant attorney general, for the appellee (defendant).

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

PETERS, C. J.

In this case involving an assessment under the state sales tax; General Statutes § 12-408 (1);1 the principal issue is the interpretation of the language of General Statutes § 12-407 (2)2 that defines a "sale" as "[a]ny transfer of title ... of tangible personal property." The plaintiff, New England Yacht Sales, Inc., brought this action against...

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