PETERS, C. J.
The principal issue on this appeal is the constitutionality of the Connecticut tax on the net income of unincorporated businesses that was enacted in 1981. Forty-two named plaintiffs brought a class action, on behalf of themselves and others similarly situated, against the commissioner of revenue services and the treasurer of the state of Connecticut challenging the constitutionality of Public Acts 1981, No. 81-255, §§ 2 through 22, as amended...
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