MAGIC II, INC. v. DUBNO

(13213)

206 Conn. 253 (1988)

MAGIC II, INC. v. OREST T. DUBNO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released February 16, 1988.


Attorney(s) appearing for the Case

K. Wynne Bohonnon, with whom were R. William Bohonnon, and, on the brief, David Bohonnon, for the appellant (plaintiff).

Robert L. Klein, assistant attorney general, with whom were Bonnie D. Stewart, certified legal intern, and, on the brief, Joseph I. Lieberman, attorney general, for the appellee (defendant).

HEALEY, SHEA, CALLAHAN, GLASS and HULL, JS.


HULL, J.

The plaintiff has appealed from an assessment by the commissioner of revenue services of a use tax, which totaled $14,831 including penalty and interest, with respect to a sailing yacht owned by it. The commissioner assessed the tax under General Statutes § 12-416 on the basis of the plaintiff's failure to file a return reporting its Connecticut use tax liability under General Statutes § 12-4111 on its purchase of a...

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