Legal Opinion
George P. Gustin Associates, Inc. v. Dubno
Supreme Court of Connecticut
Decided April 14, 1987No. 12835PublishedCited by 5 opinions
1Opinion of the CourtDannehy, J.
The issue in this case, which comes to us by way of reservation, is whether the plaintiff’s contributions to a retirement plan on behalf of its officers and shareholders constitute “other compensation paid to” such persons within the meaning of General Statutes § 12-219 (1) (B) (ii). An affirmative response to this question would require that these contributions be added back to the plaintiff’s net income for purposes *199of determining its tax base under § 12-219 (1) (B). The plaintiff, George P. Gustin Associates, Inc., appealed to the Superior Court from a decision of the defendant…
2Cases cited8 opinions
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- State v. KozlowskiSupreme Court of Connecticut · 1986
- Schlumberger Technology Corp. v. DubnoSupreme Court of Connecticut · 1987
- Giammattei v. EganSupreme Court of Connecticut · 1949
- Anderson v. Pension & Retirement BoardSupreme Court of Connecticut · 1974
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3Cited by5 opinions
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- Statewide Grievance Committee v. RozbickiSupreme Court of Connecticut · 1989
- State v. GuckianConnecticut Appellate Court · 1992
- Harpaz v. Laidlaw Transit, Inc.Supreme Court of Connecticut · 2008
- United Technologies Corp. v. GroppoSupreme Court of Connecticut · 1991