BELL ATLANTIC v. COMMISSIONER OF REVENUE

No. 17154.

869 A.2d 611 (2005)

273 Conn. 240

BELL ATLANTIC NYNEX MOBILE, INC., et al. v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Officially released April 5, 2005.


Attorney(s) appearing for the Case

Susan Quinn Cobb, Assistant Attorney General, with whom were Louis P. Bucari, Jr., Tax Litigation Director, and, on the brief, Richard Blumenthal, Attorney General, for the appellant (defendant).

John R. Shaughnessy, Jr., with whom were Linda L. Morkan and, on the brief, Richard W. Tomeo, for the appellees (plaintiffs).

SULLIVAN, C. J., and BORDEN, KATZ, PALMER and VERTEFEUILLE, Js.


Opinion

BORDEN, J.

The issue in this appeal is whether the payment of personal property taxes on electronic data processing equipment by a partnership entitles the partners to the use of the tax credit provided by General Statutes § 12-217t.1 The defendant, the commissioner of revenue services, appeals from the judgment of the trial court sustaining the tax appeals, brought...

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