Legal Opinion

Achillion Pharmaceuticals, Inc. v. Pamela Law

Supreme Court of Connecticut

Decided May 19, 2009No. SC 18175PublishedCited by 13 opinions

1Opinion of the Court

Opinion

VERTEFEUILLE, J.

In this tax appeal, we consider whether the trial court properly interpreted and applied the terms and provisions of General Statutes §§ 12-21766 1 and 12-217n, 2 which concern business tax credits for certain research and development expenses. The plaintiff, Achillion Pharmaceuticals, Inc., appealed to the Superior Court, pursuant to General Statutes § 12-237, 3 from the decision of the defendant, Pamela Law, the commissioner of revenue services, denying the plaintiff’s request to exchange its research and development tax credit carried forward from income year 2003…

2Cases cited26 opinions

  1. Sestito v. City of GrotonSupreme Court of Connecticut · 1979
  2. Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
  3. Colli v. Real Estate CommissionSupreme Court of Connecticut · 1975
  4. Viera v. CohenSupreme Court of Connecticut · 2007
  5. State v. HigginsSupreme Court of Connecticut · 2003

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3Cited by13 opinions

  1. Grady v. Town of SomersSupreme Court of Connecticut · 2009
  2. Bennett v. New Milford Hospital, Inc.Supreme Court of Connecticut · 2011
  3. Dilieto v. County Obstetrics & Gynecology Group, P.C.Supreme Court of Connecticut · 2010
  4. Rainforest Cafe, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 2009
  5. Sikorsky Aircraft Corp. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2010

8 more not listed; retrieve them via the Exa API.

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