Sharper Image Corp. v. Miller

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• conclusion that taxpayer exercised control over mailed catalogs not precluded by fact that taxpayer made intentional business decision to have postal service destroy undelivered catalogs
• “in order to eliminate the possibility of double taxation, a taxpayer may be entitled to a full or partial credit toward a use tax assessed in Connecticut for any sales tax paid in another state on any service or article of tangible personal property”
• construing statute to avoid double taxation

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Oxford Tire Supply, Inc. v. Commissioner of Revenue Services
  Supreme Court of Connecticut· 2000-07-18· cited 47×
• Rainforest Cafe, Inc. v. Department of Revenue Services
  Supreme Court of Connecticut· 2009-09-08· cited 27×
• JC Penney Co., Inc. v. Balka
  Nebraska Supreme Court· 1998-04-23· cited 11×
• Commissioner of Revenue v. J.C. Penney Co.
  Massachusetts Supreme Judicial Court· 2000-06-14· cited 10×
• Blasko v. Commissioner of Revenue Services
  Connecticut Appellate Court· 2006-11-21· cited 9×
• Sharper Image Corp. v. Arizona Department of Revenue
  Court of Appeals of Arizona· 1998-05-05· cited 3×
• Service Merchandise Co. v. Schwartzberg
  Colorado Court of Appeals· 1998-03-19· cited 2×
• SHARPER IMAGE v. Dept. of Rev.
  District Court of Appeal of Florida· 1997-12-08· cited 2×
• Duso v. Groton
  Supreme Court of Connecticut· 2025-12-09

Cites

12 cases in this archive are cited by this case.

• D. H. Holmes Co., Ltd. v. McNamara
  Supreme Court· 1988-05-16· cited 172×
• International Business MacHines Corporation v. Brown
  Supreme Court of Connecticut· 1974-08-20· cited 77×
• SFA Folio Collections, Inc. v. Bannon
  Supreme Court of Connecticut· 1991-01-22· cited 66×
• Morton Buildings, Inc. v. Bannon
  Supreme Court of Connecticut· 1992-05-12· cited 62×
• Sharper Image Corp. v. Department of Treasury
  Michigan Court of Appeals· 1996-07-12· cited 50×
• Val-Pak of Central Connecticut North, Inc. v. Commissioner of Revenue Services
  Supreme Court of Connecticut· 1996-01-23· cited 14×
• Service Merchandise Co. v. Arizona Department of Revenue
  Court of Appeals of Arizona· 1996-10-03· cited 12×
• Steelcase, Inc. v. Crystal
  Supreme Court of Connecticut· 1996-08-06· cited 11×
• Talbots, Inc. v. Schwartzberg
  Colorado Court of Appeals· 1996-10-24· cited 9×
• United Technologies Corp. v. Groppo
  Supreme Court of Connecticut· 1996-08-13· cited 8×
• Sharper Image Corp. v. Miller
  Connecticut Appellate Court· 1996-06-19· cited 4×
• Sharper Image Corp. v. Miller
  Supreme Court of Connecticut· 1996-07-18· cited 1×

Other cases named Sharper Image Corp. v. Miller

2 other CourtListener records share this case name.

• Sharper Image Corp. v. Miller
  Connecticut Appellate Court· 1996-06-19· cited 4×
• Sharper Image Corp. v. Miller
  Supreme Court of Connecticut· 1996-07-18· cited 1×