Legal Opinion
Skaarup Shipping Corp. v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided April 15, 1986No. 12584PublishedCited by 17 opinions
1Opinion of the CourtPeters, C. J.
The issue in this ease is whether a corporation that has elected to treat payments of foreign income taxes as a credit for federal tax purposes may claim such payments as a deduction from its taxable income under the Connecticut corporate business tax. The department of revenue services disallowed the deduction and assessed tax deficiencies for the years 1977 and 1978 against the plaintiff, Skaarup Shipping Corporation. The plaintiff took a timely but unsuccessful appeal to the defendant, the commissioner of revenue services. The plaintiffs subsequent appeal to the Superior Court, pursuant to…
2Cases cited17 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Caterpillar Tractor Co. v. LenckosIllinois Supreme Court · 1981
- Miller v. HeffernanSupreme Court of Connecticut · 1977
- First Federal Savings & Loan Ass'n v. ConnellySupreme Court of Connecticut · 1955
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Berkley v. GavinSupreme Court of Connecticut · 2000
- Leonard v. CommissionerSupreme Court of Connecticut · 2003
- Bolt Technology Corp. v. DubnoSupreme Court of Connecticut · 1989
- Ruskewich v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1989
- Flint Resources Co. v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
12 more not listed; retrieve them via the Exa API.