Justia Government & Administrative Law Opinion Summaries

Plaintiff Scholastic Book Clubs, Inc. sells its products to Connecticut schoolchildren by having schoolteachers submit to Plaintiff book orders the teachers have collected from students. The books are delivered to the teachers, who then distribute the books to the students. In 2006, the commissioner of revenue services imposed a sales and use tax deficiency assessment on Plaintiff for more than $3 million. Plaintiff protested the assessments. The commissioner upheld the assessments, reasoning that Plaintiff had sold its products using "in-state representatives" pursuant to Conn. Gen. Stat. 12-407(a)(15)(A). The trial court reversed. The Supreme Court reversed the trial court, holding (1) the trial court incorrectly determined that the teachers were not Plaintiff's "representatives" within the meaning of section 12-407(A)(15)(a)(iv), as the teachers serve as the exclusive channel through which Plaintiff markets, sells and delivers its products to Connecticut schoolchildren; and (2) the trial court incorrectly determined that the taxes could not be imposed under the commerce clause, as the activities of the Connecticut schoolteachers who participate in Plaintiff's program provide the requisite nexus under the commerce clause to justify imposition of the taxes.

The local board of education of the City of Bridgeport passed a resolution requesting the state board of education to authorize the commissioner of education to reconstitute the local board. The state board voted to authorize the commissioner to reconstitute the local board. In three separate actions, former local board members and residents and electors of the City filed actions against the state board, local board, and others, alleging state statutory and constitutional violations. The trial court reserved the action for the advice of the Supreme Court. At issue was (1) whether the failure of the state board to require the local board to undergo and complete training, as mandated by Conn. Gen. Stat. 10-223e(h), rendered void the state board's authorization; and (2) whether the local board's resolution requesting that the state board authorize reconstitution resulted in a waiver of the state board's obligation to require training. The Supreme Court concluded (1) the state board's failure to require training rendered void its authorization of reconstitution under section 10-223e(h); and (2) the local board's resolution had no effect on the operation of the statute.

The freedom of information commission ordered the University of Connecticut to disclose databases identifying persons who had paid to attend, donated to, inquired about or participated in certain educational, cultural or athletic activities of institutions within the university. The trial court sustained the university's appeal, concluding that the university could, as a matter of law, create a trade secret entitled to exemption from disclosure under the Freedom of Information Act. The commission appealed, contending that, in light of the public policy favoring disclosure of public records, the trial court improperly rejected the commission's determination that none of the databases at issue could be trade secrets because the university was not principally involved in a trade. The Supreme Court affirmed, holding that a public agency can create and maintain trade secrets that are exempt from disclosure under the Act, as long as the information meets the statutory criteria for a trade secret.

Plaintiff, the former town clerk of the town of Watertown, was removed from her position after she failed to report for work. Plaintiff subsequently filed a complaint against the town and certain of its officials (1) seeking a writ of mandamus ordering Defendants to restore her salary and benefits from the time they were discontinued and to continue such payments for the duration of her term, (2) claiming Defendants had violated her constitutional rights pursuant to 42 U.S.C. 1983, and (3) seeking recovery of her lost salary. The trial court granted Plaintiff's motion for partial summary judgment on counts one and three. The court, however, rendered judgment in favor of defendants on count two of the complaint based upon the jury's finding that there had not been a constitutional violation of due process. The Supreme Court reversed the judgment in part and remanded the case for further proceedings on counts one and three, holding that the trial court improperly concluded that Plaintiff had a clear legal right to be paid for the balance of her elected term unless or until she was removed from office.

The named plaintiff in the underlying action, Ernest Francis, brought a declaratory judgment action against all members of the Connecticut General Assembly. Francis received a waiver of the process server's service fees, including a fee for copies, pursuant to Conn. Gen. Stat. 52-261(a)(2). The plaintiff in error, state marshal Lisa Stevenson (Plaintiff), effectuated service on all defendants. Francis' son had made the copies of the complaint at his expense. Plaintiff subsequently submitted an invoice claiming fees of, inter alia, $900 for copies of the complaint. The trial court disallowed the fee for copies. At issue before the Supreme Court was whether section 52-261(a)(2) entitles a process server to the fee for copies even if she has not personally made the copies. The Court concluded that the trial court, the defendant in error, improperly denied Plaintiff's request for fees where (1) the statute was ambiguous, and (2) clear evidence of legislative intent proved that the fee for copies under section 52-261(a)(2) was not contingent upon the process server's making the copies.

Plaintiff HVC Inc. was a trustee of the Honda Lease Trust. During the audit period at issue, several car dealerships entered into thousands of leases with customers (lessees) pursuant to lease plan agreements between the dealerships, the trust, and the servicer of the trust. Under the leases, the lessees were responsible for submitting the vehicle registration renewal application and renewal fees to the department of motor vehicles on behalf of the trust. Upon receipt of the renewal application and fee, the department sent the vehicle registration card to the trust, and the trust forwarded the vehicle registration card to the appropriate lessee. After conducting a sales and use tax audit for the audit period from April 1, 2001 through October 31, 2004, Defendant Pamela Law, the then commissioner of revenue services, issued a deficiency assessment against Plaintiff, concluding that the renewal fees constituted taxable gross receipts of the trust and, therefore, were subject to the sales tax. The trial court rendered summary judgment partially in favor of Defendant. The Supreme Court affirmed, holding that the renewal fees paid by the lessess qualified as Plaintiff's gross receipts subject to sales tax under Conn. Gen. Stat. 12-408(1).

For several years, Plaintiff Housatonic Railroad Company purchased diesel fuel from a petroleum distributor that was used exclusively by Plaintiff as part of its interstate freight rail business. The distributor remitted the petroleum tax to Defendant, the commissioner of revenue services. The distributor separately billed Plaintiff for the amount of tax it paid to the department of revenue services, and Plaintiff paid that amount directly to the distributor. Plaintiff then submitted requests to the department for a refund of the money paid for the petroleum tax by the distributor to the department. The commissioner denied Plaintiff's request. Plaintiff appealed. The trial court granted Defendant's motion to dismiss, concluding that the state was immune from suit because Plaintiff could not establish an exception to sovereign immunity under any of three separate statutory provisions. The Supreme Court affirmed, holding that none of the statutory provisions on which Plaintiff relied permits a rail carrier to bring an action against the state for a refund of taxes paid by a petroleum distributor.

The present matter arose from three related tax appeals involving Plaintiff Goodspeed Airport's property that consisted of a commercial utility airport and forty-three acres of open fields. The superior court denied relief on Plaintiff's claim seeking reclassification and assessment of certain of its real property as open space and disposed of all three appeals. The appellate court concluded that (1) 13.08 acres of Plaintiff's property were ineligible for open space classification; and (2) Plaintiff, notwithstanding the ongoing improper classification of its property by Defendant, the town of East Haddam, was not entitled to judicial relief from the improper assessment of its forty-three acres. The Supreme Court reversed, holding that the appellate court improperly concluded that the trial court properly determined that the 13.08 acres were ineligible for open space classification and that Plaintiff was not aggrieved pursuant to Conn. Gen. Stat. 12-117a on the basis of Defendant's ongoing overassessment of the forty-three acres. Remanded.

In four decisions, Defendant, the freedom of information commission, ordered Plaintiff, a town ethics commission, to make and maintain, for three years, audio recordings of Plaintiff's executive sessions or any other session closed to the public after finding that (1) Plaintiff violated the open meetings provision of the Freedom of Information Act by convening in nonpublic sessions to discuss certain matters and (2) Plaintiff had failed to comply with the commission's orders to amend its minutes to reflect those discussions. The trial court consolidated Plaintiff's appeals and then dismissed them. The Supreme Court reversed, holding that the commission's orders exceeded its remedial authority under the Freedom of Information Act. Remanded with direction to render judgments in favor of Plaintiff.

Plaintiff, the commissioner of labor, applied to the superior court for a warrant to inspect the premises of Defendant, a fire company, to investigate whether the fire company was in compliance with the requirements of Connecticut's Occupational Safety and Health Act. The trial court dismissed for lack of subject matter jurisdiction the commissioner's warrant application, concluding that the fire company did not fall within the act's definition of a covered employer, which by statutory definition was "the state and any political subdivision thereof" because the fire company was an independent corporation. The Supreme Court affirmed, holding that the fire company did not fall within the core definition of a political subdivision of the state.