Cutler's Appeal From Board of Relief
Supreme Court of Connecticut
Applications in the nature of appeals from the doings of the board of relief of the town and city of Hartford, brought to the Superior Court in Hartford. County and reserved by that court, Prentice, J., upon a finding of facts, for the consideration and advice of this court. The cases are the same that were previously considered on demurrer and reported in 73 Conn. 288. Such further facts as are material are sufficiently stated in the opinion.
1Opinion of the CourtBaldwin, J.
These two causes involve similar questions and may properly be included in a single opinion.
Each is brought by shareholders in a corporation, claiming to obtain the benefit of a deduction from the market value of their shares, under General Statutes, § 3836. The complaint in each action contains a paragraph alleging that on October 1st, 1899, a portion of the capital of the corporation was invested in certain real estate on which it was then assessed and paid taxes. These allegations were denied, and a simple issue of fact was thus closed.
This issue the Superior Court has not found, in either…
2Cases cited2 opinions
- Corbin v. American MillsSupreme Court of Connecticut · 1858
- Batterson Appeal From Board of ReliefSupreme Court of Connecticut · 1899
3Cited by1 opinion
- Barrett Appeal From Board of ReliefSupreme Court of Connecticut · 1902