Legal Opinion
Ruskewich v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided November 21, 1989No. 13690PublishedCited by 11 opinions
1Opinion of the CourtCallahan, J.
This is an appeal by the defendant commissioner of revenue services (commissioner) from the judgment of the Superior Court setting aside an assessment of additional capital gains tax against the plaintiffs Alex and Ritva Ruskewich (taxpayers). The issue presented is whether the taxpayers can carry over and deduct a capital loss to calculate net gain on their Connecticut capital gains and dividends tax return when they reported no carryover loss on their federal income tax return for the same taxable year.1
The commissioner disallowed the capital loss carryover, assessed a tax deficiency…
2Cases cited15 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Phelps Dodge Copper Products Co. v. GroppoSupreme Court of Connecticut · 1987
- Hartford Hospital v. City & Town of HartfordSupreme Court of Connecticut · 1971
- First Federal Savings & Loan Ass'n v. ConnellySupreme Court of Connecticut · 1955
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3Cited by11 opinions
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Chotkowski v. StateSupreme Court of Connecticut · 1997
- Katz v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1995
- Berkley v. GavinSupreme Court of Connecticut · 2000
- Bannon v. SchwartzSupreme Court of Connecticut · 1990
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