Bolt Technology Corp. v. Dubno

The plaintiffs, Bolt Technology Corporation, Olin Corporation, Inc., and Perkin-Elmer Corporation (taxpayers), brought appeals to the Superior Court from a determination of the defendant commissioner of revenue services (commissioner). Specifically, the commissioner disallowed certain commission expenses that each of the taxpayers claimed on its Connecticut cor*222poration business tax return. In the Superior Court, the taxpayers and the commissioner entered into stipulations for reservation, and the Superior Court agreed to reserve the issue presented in the stipulations to the Appellate Court.1…