Caposella v. Commissioner of Revenue

This case involves the plaintiff’s claim for the return of amounts allegedly paid under duress by the plaintiff or wrongfully seized by the defendant on account of withhold*360ing and meals taxes owed by a corporation which is no longer doing business. The parties stipulated in the Superior Court that after the corporation ceased doing business in the summer of 1980, it owed the defendant corporate excise taxes, withholding taxes and meals taxes.1

The corporation’s only asset at that time was a liquor license on which the defendant had placed an administrative “hold.” The effect of the hold, the…