Legal Opinion
Millward Brown, Inc. v. Commissioner of Revenue Services
Connecticut Appellate Court
Decided November 26, 2002No. AC 22258PublishedCited by 8 opinions
1Opinion of the Court
Opinion
PETERS, J.
General Statutes § 12-2141 requires multistate corporations that do business in Connecticut to pay a Connecticut corporate business tax. To determine the amount of a multistate corporation’s tax liability, the commissioner of revenue services apportions the corporation’s income to Connecticut in accordance with one of the formulae stated in General Statutes § 12-218. The one factor formula contained in § 12-218 (a) applies to a corporation’s income if that income is not “derived from . . . the manufacture, sale or use of tangible personal or real property . . . .’’By…
2Cases cited26 opinions
- Willow Springs Condominium Ass'n v. Seventh BRT Development Corp.Supreme Court of Connecticut · 1998
- Pamela B. v. MentSupreme Court of Connecticut · 1998
- White v. BurnsSupreme Court of Connecticut · 1990
- Concerned Citizens of Sterling v. Town of SterlingSupreme Court of Connecticut · 1987
- Tolly v. Department of Human ResourcesSupreme Court of Connecticut · 1993
21 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Chatterjee v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2006
- Harlan v. Norwalk Anesthesiology, P.C.Connecticut Appellate Court · 2003
- Nastro v. D'OnofrioConnecticut Appellate Court · 2003
- Cardi Materials Corp. v. Connecticut Landscaping Bruzzi Corp.Connecticut Appellate Court · 2003
- Bongiorno v. J & G Realty, LLCConnecticut Appellate Court · 2016
3 more not listed; retrieve them via the Exa API.