ARMENTANO, J.
The principal issue in this appeal is whether dividend income "taxable for federal income tax purposes" includes a federal business expense deduction against gross income that is not expressly provided for under the Connecticut capital gains and dividends tax, when the dividend income is realized in the course of the taxpayer's trade or business.
The parties stipulated to the factual development of this case. During 1972 the plaintiff Louis Yaeger...
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