Legal Opinion
Kelly-Springfield Tire Co. v. Bajorski
Supreme Court of Connecticut
Decided December 21, 1993No. 14730PublishedCited by 8 opinions
1Opinion of the CourtPeters, C. J.
In this tax appeal, the sole issue is whether, in light of the limitations on the state taxing power imposed by § 101 (a) of Public Law 86-272, 73 Stat. 555 (1959), 15 U.S.C. § 381,1 the state of Connecticut has the authority to levy a corporation business tax pursuant to General Statutes §§ 12-214 and *13912-2182 on the intrastate activities of the plaintiffs, The Kelly-Springfield Tire Company and Lee Tire and Rubber Company (taxpayers). After the defendant, Edward J. Bajorski, acting commissioner of revenue services of the state of Connecticut (commissioner), denied their respective requests for…
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Morton Buildings, Inc. v. BannonSupreme Court of Connecticut · 1992
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- SLI International Corp. v. CrystalSupreme Court of Connecticut · 1996
- Achillion Pharmaceuticals, Inc. v. Pamela LawSupreme Court of Connecticut · 2009
- Commissioner of Revenue v. Kelly-Springfield Tire Co.Massachusetts Supreme Judicial Court · 1994
- Foodways National, Inc. v. CrystalSupreme Court of Connecticut · 1995
- Blue Buffalo v. ComptrollerCourt of Special Appeals of Maryland · 2019
3 more not listed; retrieve them via the Exa API.