MORTON BUILDINGS, INC. v. BANNON

(14398)

222 Conn. 49 (1992)

MORTON BUILDINGS, INC. v. TIMOTHY F. BANNON, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released May 12, 1992.


Attorney(s) appearing for the Case

Wesley W. Horton, with whom were Susan M. Cormier, Abraham M. Stanger, pro hac vice, and, on the brief, James E. Brandt, pro hac vice, and Scott F. Lewis, for the appellant (plaintiff).

Jonathon L. Ensign, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellee (defendant).

PETERS, C. J., GLASS, BORDEN, BERDON and F. X. HENNESSY, JS.


PETERS, C. J.

The principal issue in this appeal is whether General Statutes § 12-411 (1)1 imposes a use tax on raw materials that a building contractor has converted into building components outside of this state for incorporation into prefabricated buildings that it erects for its customers in this state. The plaintiff, Morton Buildings, Inc. (taxpayer), appealed to the trial court, pursuant...

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