Legal Opinion
Altray Co. v. Groppo
Supreme Court of Connecticut
Decided January 26, 1993No. 14468PublishedCited by 18 opinions
1Opinion of the CourtPeters, C. J.
The principal issue in this appeal is whether a New York corporation having its primary place of business in Connecticut has engaged in sufficient activity in New York to satisfy the “conducts business” requirement of General Statutes (Rev. to 1985) § 12-218,1 thereby qualifying the corporation for an apportionment of its taxable income between Connecticut and New York. The plaintiff, Altray Company, Inc. (taxpayer), sought to amend three previously filed tax returns, upon which it had paid Connecticut corporation income taxes, because it claimed the right to appor*428tion income to New York. The…
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Kimberly-Clark Corp. v. DubnoSupreme Court of Connecticut · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Hartford/Windsor Healthcare Properties, LLC v. City of HartfordSupreme Court of Connecticut · 2010
- SLI International Corp. v. CrystalSupreme Court of Connecticut · 1996
- Carpenteri-Waddington, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1994
- O'Connor v. LarocqueSupreme Court of Connecticut · 2011
13 more not listed; retrieve them via the Exa API.