SLI International Corp. v. Crystal
Supreme Court of Connecticut
1Opinion of the CourtKatz, J.
The dispositive issue on appeal is whether the trial court’s determinations that the plaintiff, SLI International Corporation, had failed to comply with General Statutes § 12-217 (a) (D) (1) by deducting expenses related to dividends and that the defendant, the commissioner of revenue services (commissioner), had properly adjusted the plaintiffs calculation of net income pursuant to General Statutes § 12-226a by disallowing those deductions for commission expenses because such deductions resulted in an improper or inaccurate reflection of the plaintiffs income are legally and logically…
2Cases cited22 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- United States v. IshamSupreme Court of the United States · 1873
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Connecticut National Bank v. DouglasSupreme Court of Connecticut · 1992
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
17 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Jaworski v. KiernanSupreme Court of Connecticut · 1997
- Olson v. Accessory Controls & Equipment Corp.Supreme Court of Connecticut · 2000
- Lodge v. Arett Sales Corp.Supreme Court of Connecticut · 1998
- Marone v. City of WaterburySupreme Court of Connecticut · 1998
- Doucette v. PomesSupreme Court of Connecticut · 1999
24 more not listed; retrieve them via the Exa API.