Blasko v. Commissioner of Revenue Services

Opinion

McLACHLAN, J.

The defendant, the commissioner of

revenue services, appeals from the judgment of the trial court determining that the plaintiffs, Robert Blasko and Mary Elizabeth Blasko, were entitled to claim and use the Connecticut alternative minimum tax credit accrued from 1997 to reduce their Connecticut income tax liability for 1998. On appeal, the defendant claims that the court improperly (1) concluded that because the plaintiffs had no federal alternative minimum tax liability in their 1998 tax year, the plaintiffs’ adjusted federal tentative minimum tax was zero for purposes of…