Legal Opinion
Allen v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided December 28, 2016No. SC19567PublishedCited by 16 opinions
1Opinion of the CourtEveleigh, J.
The plaintiffs, Jefferson Allen and Evita Allen, appeal 1 from the trial court's award of summary judgment upholding the decision of the defendant, the Commissioner of Revenue Services, denying their request for a tax refund for the taxable years 2002, 2006, and 2007. In this appeal, the plaintiffs claim that the trial court improperly concluded that: (1) it lacked subject matter jurisdiction with respect to the plaintiffs' claim for a refund for the taxable year 2002 on the basis of the three year limitation period to file an income tax refund pursuant to General Statutes § 12-732 (a) ; (2)…
2Cases cited45 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Commissioner v. LoBueSupreme Court of the United States · 1956
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3Cited by16 opinions
- Ace Partners, LLC v. Town of East HartfordCourt of Appeals for the Second Circuit · 2018
- Willacy v. Cleveland Bd. of Income Tax Rev. (Slip Opinion)Ohio Supreme Court · 2020
- In re Elianah T.-T.Supreme Court of Connecticut · 2017
- Estate of Brooks v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2017
- Jan G. v. SempleConnecticut Appellate Court · 2021
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