1. Home
  2. Browse Decisions
  3. Conn.
  4. 216 Conn.
  5. 216 Conn. 17 (1990)
 

PLASTICRETE BLOCK & SUPPLY CORPORATION v. COMMISSIONER

(13931)

216 Conn. 17 (1990)

PLASTICRETE BLOCK AND SUPPLY CORPORATION v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released July 31, 1990.

Attorney(s) appearing for the Case

Emily N. Roisman, with whom was Michael E. Satti, for the appellant (plaintiff).

Jonathon L. Ensign, assistant attorney general, with whom was Clarine Nardi Riddle, attorney general, for the appellee (defendant).

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

BORDEN, J.

The dispositive issue in this appeal is whether the trial court properly allocated to the plaintiff taxpayer the burden of overcoming a presumption of taxability, as "gross receipts" under General Statutes § 12-407 (9),1 of certain delivery charges collected by the plaintiff. The defendant commissioner levied a deficiency assessment against the plaintiff for delivery charges collected...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases