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CIRCUITS, INC. v. DUBNO

(13708)

213 Conn. 442 (1990)

CIRCUITS, INC. v. OREST T. DUBNO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released January 16, 1990.

Attorney(s) appearing for the Case

Dennis L. Kern, for the appellant (plaintiff).

Robert L. Klein, assistant attorney general, with whom, on the brief, was Clarine Nardi Riddle, attorney general, for the appellee (defendant).

PETERS, C. J., SHEA, CALLAHAN, GLASS and COVELLO, JS.

PER CURIAM.

The Connecticut corporation business tax, General Statutes § 12-217 (a), allows taxpayers a deduction for "all items deductible under the federal corporation net income tax law effective and in force on the last day of the income year."1 The issue in this case is whether the plaintiff, Circuits, Inc. (taxpayer), is entitled to this state tax deduction for wages as to which, in...

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