Legal Opinion
Yaeger v. Dubno
Supreme Court of Connecticut
Decided August 24, 1982PublishedCited by 21 opinions
1Opinion of the CourtArmentano, J.
The principal issue in this appeal is whether dividend income “taxable for federal income tax purposes” includes a federal business expense deduction against gross income that is not expressly provided for under the Connecticut capital gains and dividends tax, when the dividend income is realized in the course of the taxpayer’s trade or business.
The parties stipulated to the factual development of this case. During 1972 the plaintiff Louis Yaeger (hereinafter Yaeger) was a sole proprietor engaged in the trade or business of managing, buying and selling securities for his own account. In the…
2Cases cited13 opinions
- Griggs v. Duke Power Co.Supreme Court of the United States · 1971
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Commissioner v. SullivanSupreme Court of the United States · 1958
- Roy v. Centennial InsuranceSupreme Court of Connecticut · 1976
- Equitable Trust Co. v. PlumeSupreme Court of Connecticut · 1918
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Schlumberger Technology Corp. v. DubnoSupreme Court of Connecticut · 1987
- B. F. Goodrich Co. v. DubnoSupreme Court of Connecticut · 1985
- Katz v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1995
- Berkley v. GavinSupreme Court of Connecticut · 2000
- Bell Atlantic NYNEX Mobile, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2005
16 more not listed; retrieve them via the Exa API.