GOLF DIGEST/TENNIS, INC. v. DUBNO

(12979)

203 Conn. 455 (1987)

GOLF DIGEST/TENNIS, INC. v. OREST T. DUBNO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released May 12, 1987.


Attorney(s) appearing for the Case

Charles H. Lenore, with whom were Robert S. Tobin, pro hac vice, and, on the brief, Kenneth E. Werner and William G. DeLana, for the appellant (plaintiff).

Paul M. Scimonelli, assistant attorney general, with whom, on the brief, was Joseph I. Lieberman, attorney general, for the appellee (defendant).

PETERS, C. J., HEALEY, SHEA, SANTANIELLO and SCHALLER, JS.


SHEA, J.

The sole issue in this case, which comes to us by way of reservation, is whether General Statutes § 12-217 authorizes the surviving corporation in a merger or consolidation to deduct from its income the operating loss carryover of the merged or consolidated corporation. The plaintiff, Golf Digest/Tennis, Inc., appealed to the Superior Court from a decision of the defendant commissioner of revenue services holding that the plaintiff had improperly claimed...

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