Legal Opinion
Katz v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided August 1, 1995No. 15172PublishedCited by 30 opinions
1Opinion of the CourtBorden, J.
The principal issue in this appeal is whether certain money market fund distributions, designated as tax-exempt interest dividends, which are exempt from federal taxation, also are exempt from state taxation. The plaintiff, Lester Katz, brought an appeal in the trial court, claiming that the defendant, the commissioner of revenue services, had improperly denied the plaintiff’s request for a tax refund because: (1) the defendant had failed to act on his refund request within the required ninety day time period; and (2) the defendant had improperly concluded that the distributions received by…
2Cases cited7 opinions
- Phelps Dodge Copper Products Co. v. GroppoSupreme Court of Connecticut · 1987
- Leo Fedus & Sons Construction Co. v. Zoning Board of AppealsSupreme Court of Connecticut · 1993
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
- Jones v. Mansfield Training SchoolSupreme Court of Connecticut · 1992
- Yaeger v. DubnoSupreme Court of Connecticut · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Crest Pontiac Cadillac, Inc. v. HadleySupreme Court of Connecticut · 1996
- Lostritto v. Community Action Agency of New Haven, Inc.Supreme Court of Connecticut · 2004
- Iovieno v. Commissioner of CorrectionSupreme Court of Connecticut · 1997
- Metropolitan District Commission v. American Federation of State, County & Municipal Employees, Council 4, Local 184Supreme Court of Connecticut · 1996
25 more not listed; retrieve them via the Exa API.