CCH COMPUTAX, INC. v. DUBNO

(7167)

18 Conn. App. 434 (1989)

CCH COMPUTAX, INC. v. OREST T. DUBNO, COMMISSIONER OF REVENUE SERVICES

Appellate Court of Connecticut.

Decision released May 23, 1989.


Attorney(s) appearing for the Case

Scott P. Moser, with whom was Antonio B. Braz, for the appellant (plaintiff).

Jane D. Comerford, assistant attorney general, with whom, on the brief, were Clarine Nardi Riddle, acting attorney general, and Joseph I. Lieberman, former attorney general, for the appellee (defendant).

DUPONT, C. J., BORDEN and DALY, JS.


BORDEN, J.

The plaintiff appeals from the judgment of the trial court rendered in favor of the defendant commissioner of revenue services on the plaintiff's appeal from the defendant's assessment of additional sales taxes. The sole issue is whether the computer and data processing services the plaintiff provides to its customers are rendered for resale in the ordinary course of business within the meaning of General...

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