HOUSATONIC R. CO. v. COM'R OF REVENUE SERV.

No. 18685.

21 A.3d 759 (2011)

301 Conn. 268

HOUSATONIC RAILROAD COMPANY, INC. v. COMMISSIONER OF REVENUE SERVICES.

Supreme Court of Connecticut.

Decided June 28, 2011.


Attorney(s) appearing for the Case

Edward J. Rodriguez , with whom was Matthew R. Whitney , for the appellant (plaintiff).

Rupal Shah Palanki , assistant attorney general, with whom, on the brief, was Richard Blumenthal , former attorney general, for the appellee (defendant).

ROGERS, C.J., and NORCOTT, PALMER, ZARELLA, McLACHLAN, EVELEIGH and VERTEFEUILLE, Js.


ZARELLA, J.

This appeal requires us to determine whether the doctrine of sovereign immunity bars an action brought against the state by a rail carrier seeking a refund of amounts paid to a petroleum product distributor to cover the cost of an allegedly discriminatory petroleum fuel products gross earnings tax (petroleum tax) imposed on and paid by the distributor. The plaintiff, Housatonic Railroad Company, Inc., appeals1 from the judgment...

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