Miller v. Heffernan

This ease comes to the court on a reservation from the Superior Court in Hartford County. The questions stipulated by the parties, noted in the footnote below, 1 concern the constitutionality of two provisions of 1975 Public Acts, No. 75-213, subsequently codified as §§ 12-505 and 12-506 of the General Statutes. The challenged provisions include § 43, 2 which imposes a 7 percent tax upon all dividends received by taxpayers with adjusted gross incomes of $20,000 or more, and § 42, 3 which defines “taxpayer” to include “a husband and wife both of whom are residents in this state and who file…