SCHLUMBERGER TECHNOLOGY CORPORATION v. DUBNO

(12728)

202 Conn. 412 (1987)

SCHLUMBERGER TECHNOLOGY CORPORATION v. OREST T. DUBNO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released March 3, 1987.


Attorney(s) appearing for the Case

Richard K. Greenberg, assistant attorney general, with whom were Anne M. Dufour, assistant attorney general, and, on the brief, Joseph I. Lieberman, attorney general, for the appellant-appellee (defendant).

Maurice T. FitzMaurice, with whom, on the brief, were John M. Horak and Lawrence H. Lissitzyn, for the appellee-appellant (plaintiff).

PETERS, C. J., HEALEY, DANNEHY, SANTANIELLO and CALLAHAN, JS.


PETERS, C. J.

This case involves a dispute about the proper measure of a multistate corporation's liability for the Connecticut corporation business tax. The plaintiff, Schlumberger Technology Corporation, appealed to the Superior Court, pursuant to General Statutes § 12-237,1 from a decision of the defendant commissioner of revenue services determining that the plaintiff's taxable income...

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