Eastman Kodak Co. v. Sullivan

John F. Shea, Jr., J.

The plaintiff is appealing from a deficiency assessment regarding the corporate business tax by the defendant tax commissioner for the disputed income year beginning Monday, December 26, 1966, and ending Sunday, December 31, 1967. In accordance with the provisions of General Statutes § 12-213, for purposes of the Connecticut corporation business tax, the plaintiff’s “income year” is a fiscal year consisting of an annual period which varies from fifty-two to fifty-three weeks and ends always on the last Sunday in December.

Prior to the enactment of Public Acts 1967, No.…