Legal Opinion
Woodruff v. Tax Commissioner
Supreme Court of Connecticut
Decided August 4, 1981PublishedCited by 10 opinions
1Opinion of the CourtBogdanski, C. J.
The parties in this case entered into the following stipulation:
“1. The facts upon which the question arises are as follows:
“a. On June 16, 1976, plaintiffs filed a Capital Gains and Dividends Tax return for the year ending December 31,1975.
“b. Plaintiffs remitted to the State Tax Department tax due in the amount of $1,221.03.
“c. Plaintiffs, in calculating the tax due, did not include in their return receipt of $10,181.65 from The Reserve Fund, Inc., a Maryland corporation, located at 810 Seventh Avenue, New York, New York, 10019 (hereinafter referred to as ‘The Reserve Fund’).
“d. On July 1,…
2Cases cited5 opinions
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Burnell Keath Uptagrafft, and State Farm Mutual Auto Insurance Company v. United StatesCourt of Appeals for the Fourth Circuit · 1963
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Louis J. Kocurek and Millie M. Kocurek v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Peterson v. SullivanSupreme Court of Connecticut · 1972
3Cited by10 opinions
- Katz v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1995
- Berkley v. GavinSupreme Court of Connecticut · 2000
- Yaeger v. DubnoSupreme Court of Connecticut · 1982
- Skaarup Shipping Corp. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1986
- Harper v. Tax CommissionerSupreme Court of Connecticut · 1986
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