HARTFORD ELECTRIC LIGHT CO. v. SULLIVAN


161 Conn. 145 (1971)

HARTFORD ELECTRIC LIGHT COMPANY v. JOHN L. SULLIVAN, TAX COMMISSIONER [F. GEORGE BROWN, TAX COMMISSIONER, SUBSTITUTED DEFENDANT]

Supreme Court of Connecticut.

Decided April 27, 1971.


Attorney(s) appearing for the Case

William G. DeLana, with whom, on the brief, were C. Duane Blinn, J. Danford Anthony, Jr., and Walter H. Mayo, for the plaintiff.

Ralph G. Murphy, assistant attorney general, with whom, on the brief, was Robert K. Killian, attorney general, for the defendant.

ALCORN, C. J., HOUSE, THIM, RYAN and SHAPIRO, JS.


THIM, J.

This case is before us on a reservation from the Superior Court in Hartford County, to which it came on appeal pursuant to General Statutes, chapter 212a. The appeal concerns the assessment, by the defendant, of additional taxes plus interest as against the plaintiff, and also the defendant's refusal to allow certain refunds or offset credits. For the reservation to this court the parties have provided a stipulation...

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