Underwood Typewriter Co. v. Chamberlain
Supreme Court of Connecticut
Action to recover the amount of a tax laid under Part IV of the Act of 1915, alleged to have been paid by the plaintiff under protest and to escape irreparable injury to its property, brought to the Superior Court in Hartford County where a demurrer to the prayers for relief was sustained (Burpee, J.) and judgment rendered (Gager, J.) for the defendant, from which the plaintiff appealed.
1Opinion of the CourtWheeler, J.
The single ground of the appeal is the alleged error in sustaining the demurrer to the claims of relief. The complaint alleges that the plaintiff is a corporation organized under the laws of Delaware, and engaged in manufacturing and in the sale and rental of its products and merchandise in Connecticut, but that the greater part of its business in Connecticut is in the performance of its agreements for sale and leases made in other States and foreign countries; that by far the larger part of its capital and assets are invested and located outside this State and used for its interstate…
2Cases cited5 opinions
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
- Sheldon v. South School District in the West SocietySupreme Court of Connecticut · 1855
- Hall v. City of MeridenSupreme Court of Connecticut · 1880
- Seeley v. Town of WestportSupreme Court of Connecticut · 1879
3Cited by28 opinions
- Spector Motor Service, Inc. v. WalshCourt of Appeals for the Second Circuit · 1944
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- State v. KievmanSupreme Court of Connecticut · 1933
- Connecticut Light & Power Co. v. Town of OxfordSupreme Court of Connecticut · 1924
- Avonside, Inc. v. Zoning & Planning CommissionSupreme Court of Connecticut · 1965
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