Legal Opinion
Golf Digest/Tennis, Inc. v. Dubno
Supreme Court of Connecticut
Decided May 12, 1987No. 12979PublishedCited by 9 opinions
1Opinion of the CourtShea, J.
The sole issue in this case, which comes to us by way of reservation, is whether General Statutes § 12-217 authorizes the surviving corporation in a merger or consolidation to deduct from its income the operating loss carryover of the merged or consolidated corporation. The plaintiff, Golf Digest/Tennis, Inc., appealed to the Superior Court from a decision of the defendant commissioner of revenue services holding that the plaintiff had improperly claimed operating loss carryovers in the tax returns it had filed for the years 1980 and 1981. The trial court ordered a reservation upon stipulated…
2Cases cited9 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Motor Vehicle Manufacturers Ass'n of the United States, Inc. v. O'NeillSupreme Court of Connecticut · 1987
- B. F. Goodrich Co. v. DubnoSupreme Court of Connecticut · 1985
- Skaarup Shipping Corp. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1986
- Fall River Canning Co. v. Department of TaxationWisconsin Supreme Court · 1958
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Savage Industries, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1991
- State v. ProtoSupreme Court of Connecticut · 1987
- Berkley v. GavinSupreme Court of Connecticut · 2000
- Bell Atlantic NYNEX Mobile, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2005
- Bolt Technology Corp. v. DubnoSupreme Court of Connecticut · 1989
4 more not listed; retrieve them via the Exa API.