Legal Opinion
Lenox Realty Co. v. Hackett
Supreme Court of Connecticut
Decided November 6, 1936PublishedCited by 35 opinions
1Opinion of the CourtHinman, J.
The General Assembly at its 1935 session passed an act, General Statutes, Cum. Sup., Chapter 66b, “The Corporation Business Tax Act,” which provided (§421c) that “each company subject to the provisions of this chapter,” except certain specified corporations of which the plaintiff is not one, “shall pay for the privilege of carrying on or doing business within this state, the larger of (A) a tax, provided for in § 418c, of two per cent on its net income as therein defined and (B) “a tax of one mill per dollar on the amount derived (a) by adding (1) the par value of all interest-bearing…
2Cases cited11 opinions
- Lippitt v. Thames Loan & Trust Co.Supreme Court of Connecticut · 1914
- Murphy v. WaySupreme Court of Connecticut · 1928
- Connelly v. City of BridgeportSupreme Court of Connecticut · 1926
- Guilford-Chester Water Co. v. Town of GuilfordSupreme Court of Connecticut · 1928
- Trask v. Livingston CountySupreme Court of Missouri · 1908
6 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Spector Motor Service, Inc. v. WalshCourt of Appeals for the Second Circuit · 1944
- Pierce v. AlbaneseSupreme Court of Connecticut · 1957
- International Business MacHines Corporation v. BrownSupreme Court of Connecticut · 1974
- Dennis v. ShawSupreme Court of Connecticut · 1951
- Neptune Park Assn. v. SteinbergSupreme Court of Connecticut · 1951
30 more not listed; retrieve them via the Exa API.