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CIRCUIT-WISE, INC. v. COMMISSIONER OF REVENUE SERVICES

(13772)

215 Conn. 292 (1990)

CIRCUIT-WISE, INC. v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released June 12, 1990.

Attorney(s) appearing for the Case

David P. Atkins, with whom was Bette L. Bono, for the appellant (plaintiff).

Paul M. Scimonelli, assistant attorney general, with whom, on the brief, was Clarine Nardi Riddle, attorney general, for the appellee (defendant).

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

HULL, J.

This appeal involves a constitutional challenge to the Hazardous Waste Assessment statute, General Statutes § 22a-132.1 Pursuant to this statute, the defendant, the commissioner of revenue services, assessed taxes against the plaintiff, Circuit-Wise, Inc. The plaintiff protested the assessment, which protest the defendant rejected. The plaintiff thereafter sought de novo judicial...

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