Legal Opinion
Connecticut Bank & Trust Co. v. Tax Commissioner
Supreme Court of Connecticut
Decided July 3, 1979PublishedCited by 14 opinions
1Opinion of the CourtCotter, C. J.
The parties have stipulated to the following pertinent facts relating to the present appeal: The plaintiff, a Connecticut corporation engaged in the business of commercial banking, was, at all times during the calendar year 1971, subject to the Connecticut corporation business tax. See General Statutes c. 208 (General Statutes §§ 12-213 et seq.). In its business tax return for the calendar year 1971, the plaintiff included in the computation of net income “other interest” received in the amount of $53,863,780.77. On April 1, 1975, however, the plaintiff filed an amended corporation business…
2Cases cited15 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- BASS, ETC., LTD. v. Tax Comm.Supreme Court of the United States · 1924
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3Cited by14 opinions
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
- National Bank of Alaska v. State, Department of RevenueAlaska Supreme Court · 1982
- Schlumberger Technology Corp. v. DubnoSupreme Court of Connecticut · 1987
- American Family Mutual Insurance v. Wisconsin Department of RevenueWisconsin Supreme Court · 1998
- General Electric Supply Co. v. Southern New England Telephone Co.Supreme Court of Connecticut · 1981
9 more not listed; retrieve them via the Exa API.