PETCO INSULATION CO. v. CRYSTAL

(14978)

231 Conn. 315 (1994)

PETCO INSULATION COMPANY, INC. v. ALLAN A. CRYSTAL, COMMISSIONER OF REVENUE SERVICES AAIS CORPORATION v. ALLAN A. CRYSTAL, COMMISIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released November 15, 1994.


Attorney(s) appearing for the Case

Robert J. Percy, for the appellant (plaintiff AAIS Corporation).

Anne O'Leary, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellee (defendant).

BORDEN, BERDON, NORCOTT, KATZ and PALMER, JS.


KATZ, J.

The principal issue in this appeal is whether the trial court correctly interpreted the term "services" in General Statutes § 12-407 (2) (i) (I)1 to exclude tangible personal property purchased and consumed by asbestos removal contractors. The statute exempts the cost of "hazardous waste removal services" from sales and use tax, and the department of revenue services defines asbestos...

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