Legal Opinion

Coyle v. Commissioner

Connecticut Appellate Court

Decided April 30, 2013No. AC 34260PublishedCited by 6 opinions

1Opinion of the Court

Opinion

ROBINSON, J.

The plaintiff, Susan Coyle, executrix of the estate of Vermont O. Blakeman (decedent), appeals from the judgment of the trial court dismissing her declaratory judgment action against the defendant, the commissioner of revenue services, for lack of subject matter jurisdiction because she failed to exhaust her administrative remedies. On appeal, she claims that the court erred in (1) finding that the plaintiff was required to exhaust administrative remedies and (2) determining that an administrative appeal, rather than a declaratory *200judgment action, was the correct means to…

2Cases cited11 opinions

  1. Estate of Thornton v. Caldor, Inc.Supreme Court of the United States · 1985
  2. Doe v. HeintzSupreme Court of Connecticut · 1987
  3. Caldor, Inc. v. ThorntonSupreme Court of Connecticut · 1983
  4. Rayhall v. Akim Co.Supreme Court of Connecticut · 2003
  5. Sullivan v. StateSupreme Court of Connecticut · 1983

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3Cited by6 opinions

  1. Estate of Brooks v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2017
  2. McCall v. SopneskiConnecticut Appellate Court · 2021
  3. Bank of New York Mellon v. HorseyConnecticut Appellate Court · 2024
  4. Board of Education v. BridgeportConnecticut Appellate Court · 2019
  5. Coyle v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2014

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