Legal Opinion
Kellems v. Brown
Supreme Court of Connecticut
Decided July 27, 1972PublishedCited by 149 opinions
1Opinion of the CourtHouse, C. J.
This case started out as an action for a declaratory judgment and for ancillary relief by way of an injunction. The action was obviously designed primarily to seek a determination of the constitutionality of chapter 224 of the General Statutes, commonly known as the Capital Gains and Dividends Tax. This chapter was enacted as Public Act No. 8 of the June, 1971, special session of the General Assembly. The procedure finally followed by the parties, however, deviated from the usual practice of a direct stipulation as to the operative facts with a prayer for relief .stating “with precision the…
2Cases cited106 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Reed v. ReedSupreme Court of the United States · 1971
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- Eisner v. MacOmberSupreme Court of the United States · 1920
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
101 more not listed; retrieve them via the Exa API.
3Cited by149 opinions
- Horton v. MeskillSupreme Court of Connecticut · 1977
- Peck v. JacqueminSupreme Court of Connecticut · 1985
- Monroe v. MonroeSupreme Court of Connecticut · 1979
- Gentile v. AltermattSupreme Court of Connecticut · 1975
- State v. HernandezSupreme Court of Connecticut · 1987
144 more not listed; retrieve them via the Exa API.