Legal Opinion
Circuits, Inc. v. Dubno
Supreme Court of Connecticut
Decided January 16, 1990No. 13708PublishedCited by 5 opinions
1Per curiam
The Connecticut corporation business tax, General Statutes § 12-217 (a), allows taxpayers a deduction for “all items deductible under the federal corporation net income tax law effective and in force on the last day of the income year.”1 The issue in this *443case is whether the plaintiff, Circuits, Inc. (taxpayer), is entitled to this state tax deduction for wages as to which, in lieu of a federal tax deduction, it has elected to take a federal new jobs tax credit under § 44B of the Internal Revenue Code. 26 U.S.C. § 44B.2 The defendant, Orest T. Dubno, commissioner of revenue services…
2Cases cited3 opinions
- Skaarup Shipping Corp. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1986
- Sutin, Thayer & Browne v. Revenue Division of the Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1984
- Winterset, Inc. v. Commissioner of TaxesSupreme Court of Vermont · 1984
3Cited by5 opinions
- State v. MooneySupreme Court of Connecticut · 1991
- State v. DuntzSupreme Court of Connecticut · 1992
- State v. HarrisConnecticut Appellate Court · 1996
- American Telephone & Telegraph Co. v. DirectorNew Jersey Tax Court · 1993
- State v. SantiagoSupreme Court of Connecticut · 1992