Legal Opinion
Wiegand v. Heffernan
Supreme Court of Connecticut
Decided April 13, 1976PublishedCited by 28 opinions
1Opinion of the CourtBarber, J.
The plaintiffs have appealed to the Superior Court, pursuant to § 12-522 of the General Statutes, from decisions by the defendant tax commissioner disallowing their claims for refunds of capital gains and dividends taxes paid in accordance with chapter 224 of the General Statutes. The parties stipulated for a reservation to this court upon an agreed statement of facts. The advice of this court is sought upon the four questions set out in the footnote.
The agreed upon statement of facts reveals the following: The plaintiffs, husband and wife, were residents and domiciliaries of Connecticut for…
2Cases cited25 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Erlenbaugh v. United StatesSupreme Court of the United States · 1972
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
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3Cited by28 opinions
- Hayes v. SmithSupreme Court of Connecticut · 1984
- Waterbury Petroleum Products, Inc. v. Canaan Oil & Fuel Co.Supreme Court of Connecticut · 1984
- Lukas v. City of New HavenSupreme Court of Connecticut · 1981
- Caulkins v. PetrilloSupreme Court of Connecticut · 1986
- Nationwide Insurance v. GodeSupreme Court of Connecticut · 1982
23 more not listed; retrieve them via the Exa API.