Housatonic Railroad Company, Inc. v. Commissioner of Revenue Services — Eveleigh, J., dissenting

Summary

The dissent would hold that the plaintiff could appeal under the broad appeal provision applicable to any company aggrieved by the revenue commissioner’s action. It reasons that the plaintiff’s claim challenged the legality of applying the petroleum tax to its fuel purchases, rather than presenting an ordinary refund claim governed by the petroleum-tax appeal provision, and therefore that the plaintiff had standing to pursue the appeal. The dissent would reverse the trial court’s dismissal and remand for further proceedings.