ZACHS v. GROPPO

(13317)

207 Conn. 683 (1988)

HENRY ZACHS v. JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released June 7, 1988.


Attorney(s) appearing for the Case

Edward T. Blair, assistant attorney general, with whom, on the brief, was Joseph I. Lieberman, attorney general, for the appellant (defendant).

F. Gina Gelb, for the appellee (plaintiff).

PETERS, C. J., SHEA, CALLAHAN, GLASS and SANTANIELLO, JS.


CALLAHAN, J.

The principal issue raised by this appeal is whether the one-way radio paging services operated by the plaintiff, Henry Zachs, doing business as Massachusetts Connecticut Mobile Telephone Company, are "telephone answering services" within the meaning of General Statutes § 12-407 (2) (i) (G), and thus, subject to Connecticut sales and use tax.1 We find that they are not and, therefore, affirm the judgment of the trial...

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