Hartford Electric Light Co. v. McLaughlin

On this appeal from the defendant’s ruling adding $490,631.21 to the amount of the plaintiff’s taxable gross earnings set forth in its return for the year 1941, the Superior Court has reserved to this court the question whether the defendant erred in holding that under General Statutes, § 1322, as amended by § 180f of the Supplement of 1941, the three items comprising the above total constitute gross earnings from operations of the plaintiff which as such are taxable.

These material facts are undisputed: The plaintiff is a specially chartered corporation under the laws of this state located in…