Legal Opinion
Foodways National, Inc. v. Crystal
Supreme Court of Connecticut
Decided February 28, 1995No. 15037PublishedCited by 4 opinions
1Opinion of the CourtPeters, C. J.
In this tax appeal, the dispositive issue is whether, pursuant to General Statutes (Rev. to 1993) § 12-218 (b),1 a multistate corporation’s pay*327ments for warehouse space should be taken into account in determining the fraction of corporate net income apportioned to Connecticut. The plaintiff, Foodways National, Inc. (Foodways), appealed to the Superior Court, pursuant to General Statutes (Rev. to 1989) § 12-237, 2 from a decision of the defendant, Allan A. Crystal, the commissioner of revenue services (commissioner), in which the commissioner had assessed an additional corporate business tax…
2Cases cited9 opinions
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Schlumberger Technology Corp. v. DubnoSupreme Court of Connecticut · 1987
- Altray Co. v. GroppoSupreme Court of Connecticut · 1993
- Texaco, Inc. v. GroppoSupreme Court of Connecticut · 1990
- Connecticut Bank & Trust Co. v. Tax CommissionerSupreme Court of Connecticut · 1979
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3Cited by4 opinions
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Millward Brown, Inc. v. Commissioner of Revenue ServicesConnecticut Appellate Court · 2002
- Prudential Property & Casualty Insurance v. BannonSupreme Court of Connecticut · 1995
- Hill v. Pizzo, No. Cv 98-0579951 (Feb. 7, 2001)Connecticut Superior Court · 2001