COVELLI v. COMMISSIONER OF REVENUE SERVICES

(15198)

235 Conn. 539 (1995)

VITO COVELLI v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released December 19, 1995.


Attorney(s) appearing for the Case

Aaron S. Bayer, deputy attorney general, with whom, on the brief, were Richard Blumenthal, attorney general, and Gregory T. D'Auria and Anne O'Leary, assistant attorneys general, for the appellant (defendant).

Frank W. Louis, for the appellee (plaintiff).

Susan C. Marks, supervisory assistant state's attorney, filed a brief for the state division of criminal justice as amicus curiae.

Peters, C. J., and Callahan, Borden, Berdon, Norcott, Katz and Palmer, Js.


CALLAHAN, J.

The sole issue in this appeal1 is whether, pursuant to General Statutes § 12-651 (a)2 the defendant, the commissioner of revenue services (commissioner), may collect a tax on illegal drugs assessed against the plaintiff, Vito Covelli, after the plaintiff had been arrested, prosecuted, convicted and sentenced for the possession of those same drugs with intent to sell in violation of General...

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