LEONARD v. COMMISSIONER OF REVENUE SERVICES

(SC 16735).

264 Conn. 286 (2003)

STEWART J. LEONARD, SR. v. COMMISSIONER OF REVENUE SERVICES.

Supreme Court of Connecticut.

Officially released June 10, 2003.


Attorney(s) appearing for the Case

Richard K. Greenberg, assistant attorney general, with whom, on the brief, were Richard Blumenthal, attorney general, and Eliot D. Prescott, assistant attorney general, for the appellant (defendant).

Nathan M. Silverstein, with whom was Kurt F. Zimmermann, for the appellee (petitioner).

Borden, Norcott, Katz, Vertefeuille and Zarella, Js.


Opinion

KATZ, J.

The defendant, the commissioner of revenue services, appeals1 from the judgment of the trial court sustaining the appeal by the plaintiff, Stewart J. Leonard, Sr., doing business as Stew Leonard's Dairy (Dairy), from the defendant's decision imposing a deficiency assessment for sales and use tax, interest and a 25 percent penalty. The defendant claims that the...

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