Chase Manhattan Bank v. Gavin

Opinion

BORDEN, J.

The issues in this appeal are whether Connecticut’s tax on the undistributed taxable income of four testamentary trusts and one inter vivos trust: (1) violates the due process clause of the fourteenth amendment to the United States constitution;1 and (2) unduly burdens interstate commerce in violation of the commerce clause of the United States constitution.2 The named plaintiff, Chase Manhattan Bank, and the plaintiff cotrustees (plaintiff),3 appeal from the summary judgment of the trial court in favor of the defendant, Gene Gavin, the commissioner of revenue *175services.4 By…