Levy v. Miller

This action is an appeal from the denial by the commissioner of revenue services (commissioner) of the plaintiffs’ claim for a refund of taxes previously paid.

The plaintiffs and the commissioner each move for summary judgment on the basis that there is no issue of material fact and that each is entitled to judgment as a matter of law. The sole issue raised by these cross motions is whether a taxpayer’s claim for refund of the Connecticut capital gains, dividends and interest income tax must be filed within three years from the due date of the original return or from the due date of the return…