CLINTON NURSERIES, INC. v. COMMISSIONER OF REVENUE SERVICES

(13111)

205 Conn. 761 (1988)

CLINTON NURSERIES, INC. v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released January 12, 1988.


Attorney(s) appearing for the Case

Thomas A. Cloutier, with whom, on the brief, was M. Catheryn Oakland, for the appellant (plaintiff).

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

PETERS, C. J., SHEA, CALLAHAN, COVELLO and HULL, JS.


SHEA, J.

The defendant commissioner of revenue services imposed a deficiency assessment against the plaintiff, Clinton Nurseries, Inc., for the sales and use tax allegedly due the state on various items of personal property used in connection with the plaintiff's nursery business. The plaintiff appealed this assessment to the Superior Court pursuant to General Statutes § 12-422.1 The trial court found that the sales and use tax was...

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