Legal Opinion
W. T. Grant Co. v. McLaughlin
Supreme Court of Connecticut
Decided February 26, 1943PublishedCited by 9 opinions
1Opinion of the CourtJennings, J.
The W. T. Grant Company is a Delaware corporation operating approximately five hundred retail department stores in various parts of the United States. All of these stores, including the twenty-six in Connecticut, are operated in leased premises for which the Grant Company pays a stipulated rental. In 1935 the Connecticut General Assembly passed an act entitled “The Corporation Business Tax Act of 1935,” consisting of Chapter 66b of the Cumulative Supplement of 1935 to the General Statutes, under the terms of which the appellant is required to make return (§ 424c) and pay a “tax or excise upon…
2Cases cited5 opinions
- Perkins v. Eagle Lock Co.Supreme Court of Connecticut · 1934
- People's Holding Co. v. BraySupreme Court of Connecticut · 1934
- Huntington Telephone Co. v. Public Utilities CommissionSupreme Court of Connecticut · 1933
- W. S. Quinby Co. v. SheffieldSupreme Court of Connecticut · 1911
- House of Hasselbach, Inc. v. McLaughlinSupreme Court of Connecticut · 1941
3Cited by9 opinions
- Spector Motor Service, Inc. v. WalshCourt of Appeals for the Second Circuit · 1944
- Spector Motor Service, Inc. v. WalshSupreme Court of Connecticut · 1948
- Institute of Living v. Town of HartfordSupreme Court of Connecticut · 1946
- In Re Taxes, KobayashiHawaii Supreme Court · 1961
- Vineland Shopping Center, Inc. v. De MarcoSupreme Court of New Jersey · 1961
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