Preview:

****************************************************** The ``officially released'' date that appears near the beginning of each opinion is the date the opinion will be published in the Connecticut Law Journal or the date it was released as a slip opinion. The operative date for the beginning of all time periods for filing postopinion motions and petitions for certification is the ``officially released'' date appearing in the opinion. In no event will any such motions be accepted before the ``officially released'' date. All opinions are subject to modification and technical correction prior to official publication in the Connecticut Reports and Connecticut Appellate Reports. In the event of discrepancies between the electronic version of an opinion and the print version appearing in the Connecticut Law Journal and subsequently in the Connecticut Reports or Connecticut Appellate Reports, the latest print version is to be considered authoritative. The syllabus and procedural history accompanying the opinion as it appears on the Commission on Official Legal Publications Electronic Bulletin Board Service and in the Connecticut Law Journal and bound volumes of official reports are copyrighted by the Secretary of the State, State of Connecticut, and may not be reproduced and distributed without the express written permission of the Commission on Official Legal Publications, Judicial Branch, State of Connecticut. ****************************************************** ANDERSEN CONSULTING, LLP v. GENE GAVIN, COMMISSIONER OF REVENUE SERVICES (SC 16296)
Borden, Norcott, Katz, Palmer and Sullivan, Js.* Argued November 29, 2000--officially released March 27, 2001 Counsel

Richard K. Greenberg, assistant attorney general, with whom were Joan C. G. Grear, assistant attorney general, and, on the brief, Richard Blumenthal, attorney general, for the appellant (defendant). Charles H. Lenore, with whom was Michael A. Bucci, for the appellee (plaintiff). Richard W. Tomeo, John R. Shaughnessy, Jr., and Linda L. Morkan filed a brief for the Connecticut Business and Industry Association, Inc., as amicus curiae.
Opinion

BORDEN, J. The issue in this appeal is whether payments made pursuant to certain contracts entered into by the plaintiff, Andersen Consulting, LLP (Andersen), with Connecticut Natural Gas (gas company) and with Northeast Utilities (electric company), were subject to

sales and use taxes as sales of computer and data processing services1 pursuant to General Statutes (Rev. to 1993)

Download Andersen Consulting, LLP v. Gavin.pdf

Connecticut Law