UNITED TECHNOLOGIES CORP. v. GROPPO

(15354)

238 Conn. 761 (1996)

UNITED TECHNOLOGIES CORPORATION v. JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES NORDEN SYSTEMS, INC. v. JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Officially released August 13, 1996.


Attorney(s) appearing for the Case

Charles H. Lenore, with whom were Thomas E. Bartell and, on the brief, J. Danford Anthony, Jr., for the appellants (plaintiffs).

Paul M. Scimonelli, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellee (defendant).

Callahan, Berdon, Norcott, Katz and Palmer, JS.


CALLAHAN, J.

The issue in this appeal is whether the plaintiffs, United Technologies Corporation and Norden Systems, Inc., are liable for sales and use taxes assessed by the defendant, the commissioner of revenue services (commissioner), for the period from July 1, 1981, through June 30, 1985. The plaintiffs claim that the purchase and use of the property and services in question are not subject to the Connecticut sales and use taxes pursuant to either General Statutes...

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