Connecticut Performing Arts Foundation, Inc. v. Hon. George F. Brown, Tax Commissioner of the State of Connecticut

GEORGE C. PRATT, Circuit Judge:

This action began in 1975 when plaintiff, the Connecticut Performing Arts Foundation (“CPAF”), sued in the Connecticut Court of Common Pleas to appeal the defendant tax commissioner’s revocation of its exemption from the state’s admissions tax. In November 1981, shortly after filing a bankruptcy petition under Chapter 11 of the Bankruptcy Code, CPAF removed the action to the bankruptcy court, which held that the commissioner had improperly revoked CPAF’s exemption. The state appealed that ruling to the district court, 47 B.R. 911, which reversed, and this appeal…