Legal Opinion
Berkley v. Gavin
Supreme Court of Connecticut
Decided July 25, 2000No. SC 16142PublishedCited by 28 opinions
1Opinion of the Court
Opinion
VERTEFEUILLE, J.
The plaintiffs, William Berkley and Marjorie Berkley, appeal from the judgment of the trial court dismissing their appeal from the assessment by the defendant, the commissioner of revenue services, *763against the plaintiffs of an additional $393,263.01 in state income taxes for the 1994 taxable year. The principal issues in this appeal are: (1) whether the federal tax benefit rule is incorporated into the definition of “adjusted gross income” contained in General Statutes § 12-701 (a) (19);2 and (2) if so, whether the plaintiffs are entitled to claim a deduction under the…
2Cases cited25 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Alice Phelan Sullivan Corporation, a California Corporation v. The United StatesUnited States Court of Claims · 1967
- Commission on Human Rights & Opportunities v. Sullivan AssociatesSupreme Court of Connecticut · 1999
20 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- State v. SalamonSupreme Court of Connecticut · 2008
- Stuart v. StuartSupreme Court of Connecticut · 2010
- Weiss v. McFaddenSupreme Court of Arkansas · 2003
- Commission on Human Rights & Opportunities v. Board of EducationSupreme Court of Connecticut · 2004
- Thomas v. Department of Developmental ServicesSupreme Court of Connecticut · 2010
23 more not listed; retrieve them via the Exa API.