KELLEMS v. BROWN


163 Conn. 478 (1972)

VIVIEN KELLEMS ET AL. v. F. GEORGE BROWN, TAX COMMISSIONER, ET AL.

Supreme Court of Connecticut.

Decided July 27, 1972.


Attorney(s) appearing for the Case

John S. Murtha, with whom were John E. Silliman and Willard F. Pinney, Jr., and, on the brief, J. Read Murphy, for the plaintiffs.

Ralph G. Murphy, assistant attorney general, with whom were John M. Dunham and Richard K. Greenberg, assistant attorneys general, and, on the brief, Robert K. Killian, attorney general, for the defendants.

Dorrance Sexton, Jr., filed a brief as amicus curiae but did not argue the cause.

HOUSE, C. J., RYAN, SHAPIRO, LOISELLE and MacDONALD, JS.


HOUSE, C. J.

This case started out as an action for a declaratory judgment and for ancillary relief by way of an injunction. The action was obviously designed primarily to seek a determination of the constitutionality of chapter 224 of the General Statutes, commonly known as the Capital Gains and Dividends Tax. This chapter was enacted as Public Act No. 8 of the June, 1971, special session of the General Assembly. The procedure finally followed by the parties, however...

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