Achillion Pharmaceuticals, Inc. v. Pamela Law
Supreme Court of Connecticut
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
- Sestito v. City of GrotonSupreme Court of Connecticut · 1979
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Colli v. Real Estate CommissionSupreme Court of Connecticut · 1975
- Viera v. CohenSupreme Court of Connecticut · 2007
- State v. HigginsSupreme Court of Connecticut · 2003
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