Legal Opinion
Stone v. Sullivan
Supreme Court of Connecticut
Decided February 10, 1967PublishedCited by 20 opinions
1Opinion of the CourtKing, C. J.
This case is concerned with the extent of the plaintiff’s liability for the unincorporated business tax. General Statutes §§ 12-269 — 12-284. The tax is imposed, with exceptions not involved in this case, on the annual gross income or receipts of each taxpayer subject thereto. The rate on a manufacturing business and that on a retail mercantile business is the same but is approximately four times that on a wholesale mercantile business.
The facts of this case, as set forth in the appeal petition and admitted by demurrer, include the following : In the years 1962,1963, and 1964, the plaintiff,…
2Cases cited12 opinions
- Armour and Co. v. PittsburghSupreme Court of Pennsylvania · 1949
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- United Aircraft Corp. v. O'ConnorSupreme Court of Connecticut · 1954
- Cyr v. Town of BrookfieldSupreme Court of Connecticut · 1965
- Neptune Park Assn. v. SteinbergSupreme Court of Connecticut · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Bahre v. HogbloomSupreme Court of Connecticut · 1972
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
- B. F. Goodrich Co. v. DubnoSupreme Court of Connecticut · 1985
- Hartford Electric Light Co. v. SullivanSupreme Court of Connecticut · 1971
- Lechner v. HolmbergSupreme Court of Connecticut · 1973
15 more not listed; retrieve them via the Exa API.