Chase Manhattan Bank v. Commissioner of Revenue Services

I

INTRODUCTION

MCWEENY, J.

This case presents a number of challenges to the constitutionality of the state of Connecticut’s income tax as to five specific trusts. The plaintiffs are the trustees 2 of five separate trusts which, in 1993, paid Connecticut income tax as “resident trusts” pursuant to General Statutes § 12-701 (a) (4). The plaintiffs filed timely requests for refunds. These requests were denied by the defendant, the commissioner of revenue services. The plaintiffs are aggrieved by such decision and this appeal is authorized under General Statutes § 12-730. 3 For the reasons to be…