Legal Opinion
Connecticut Light & Power Co. v. Tax Commissioner
Supreme Court of Connecticut
Decided July 1, 1975PublishedCited by 9 opinions
1Opinion of the CourtLoiselle, J.
The plaintiffs appealed to the Court of Common Pleas from the action of the defendant tax commissioner in refusing to correct the assessment of additional taxes plus interest on gross earnings of the plaintiffs. Judgments were rendered in favor of the plaintiffs, and the defendant has appealed to this court in both cases. As the issues in each case are identical, they will be considered in one opinion.
The unattacked findings of fact relative to both cases are as follows: The plaintiffs are public utilities organized and existing under the laws of this state. They are subject to regulation by…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Corey v. Avco-Lycoming DivisionSupreme Court of Connecticut · 1972
- Partmar Corp. v. Paramount Pictures Theatres Corp.Supreme Court of the United States · 1954
- Brockett v. JensenSupreme Court of Connecticut · 1966
- Waterbury Savings Bank v. DanaherSupreme Court of Connecticut · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Breen v. PhelpsSupreme Court of Connecticut · 1982
- Uniroyal, Inc. v. Board of Tax Review of the Town of MiddleburySupreme Court of Connecticut · 1981
- Pepin v. City of DanburySupreme Court of Connecticut · 1976
- State v. WilsonSupreme Court of Connecticut · 1980
- Laurel, Inc. v. Commissioner of TransportationSupreme Court of Connecticut · 1980
4 more not listed; retrieve them via the Exa API.