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HEROLD FUND, INC. v. COMMISSIONER OF REVENUE SERVICES

(2337)

2 Conn. App. 660 (1984)

THE HEROLD FUND, INC. v. COMMISSIONER OF REVENUE SERVICES

Appellate Court of Connecticut.

Decision released September 25, 1984.

Attorney(s) appearing for the Case

Ralph G. Murphy, assistant attorney general, with whom, on the brief, was Joseph I. Lieberman, attorney general, for the appellant (defendant).

George G. Vest, with whom, on the brief, was David I. Bower, for the appellee (plaintiff).

HULL, BORDEN and SPALLONE, JS.

PER CURIAM.

This appeal1 arises from a disagreement between the plaintiff, The Herold Fund, Inc., and the defendant, the commissioner of revenue services, concerning the proper method of taxation applicable to the plaintiff for the tax years ending June 30, 1975, and June 30, 1976. The parties to this action stipulated that The Herold Fund, Inc., is a regulated investment company as that term...

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