GALLACHER v. COMMISSIONER OF REVENUE SERVICES

(14194)

221 Conn. 166 (1992)

PETER GALLACHER ET AL. v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released February 11, 1992.


Attorney(s) appearing for the Case

Thomas P. Heslin, with whom was Frederick L. Cadman, for the appellants (plaintiffs).

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

SHEA, CALLAHAN, GLASS, COVELLO, BORDEN, BERDON and SANTANIELLO, JS.


CALLAHAN, J.

This is an appeal from the action of the defendant, the commissioner of revenue services (commissioner), denying the plaintiffs' publications an exemption from the Connecticut use tax as "newspapers" pursuant to General Statutes (Rev. to 1981) § 12-412 (f)1 and levying use tax assessments.2 The commissioner's assessments were sustained by a state...

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