# Connecticut Light & Power Co. v. Walsh

> Supreme Court of Connecticut · January 15, 1948 · 134 Conn. 295

URL: https://www.frixlaw.com/law-library/cases/3317545

## Case

- **Full name:** The Connecticut Light and Power Company v. Walter W. Walsh, Tax Commissioner; The Connecticut Light and Power Company Et Al. v. Walter W. Walsh, Tax Commissioner; M. J. Daly & Sons, Inc. v. Walter W. Walsh, Tax Commissioner
- **Court:** Supreme Court of Connecticut
- **Decided:** January 15, 1948
- **Citations:** 134 Conn. 295; 57 A.2d 128; 1 A.L.R. 2d 453; 1948 Conn. LEXIS 115
- **Precedential status:** Published
- **Opinion:** Dissent by Jennings
- **Judges:** Maltbie, Brown, Jennings, Ells, Dickenson
- **Cited by:** 68 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3317545

## Opinion text

Jennings, J.
(dissenting in part). I agree in the main with this opinion, but think that the exemption granted the telephone company by § 1321 is broad enough to free it from the obligation of paying the use tax, which is a tax on the purchaser.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3317545. Public record. Not legal advice.