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SPECTOR MOTOR SERVICE v. O'CONNOR

No. 180, Docket 21557.

181 F.2d 150 (1950)

SPECTOR MOTOR SERVICE, Inc. v. O'CONNOR, Tax Commissioner.

United States Court of Appeals, Second Circuit.

Decided March 29, 1950.

Attorney(s) appearing for the Case

Cyril Coleman, of Hartford, Conn. (Day, Berry & Howard, of Hartford, Conn., on the brief), for plaintiff-appellee.

Frank W. Flood, Asst. Atty. Gen., State of Conn. (William L. Hadden, Atty. Gen., State of Conn., on the brief), for defendant-appellant.

Before SWAN, CLARK, and FRANK, Circuit Judges.

See also D.C., 47 F.Supp. 671, 2 Cir., 139 F.2d 809, and 323 U.S. 101, 65 S.Ct. 152, 89 L.Ed. 101.

CLARK, Circuit Judge.

This case has had a long and circuitous history in both the federal and the state courts. It concerns the power of the State of Connecticut to collect a tax computed on net income apportioned...

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