KELLY-SPRINGFIELD TIRE CO. v. BAJORSKI

(14730)

228 Conn. 137 (1993)

THE KELLY-SPRINGFIELD TIRE COMPANY ET AL. v. EDWARD J. BAJORSKI, ACTING COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released December 21, 1993.


Attorney(s) appearing for the Case

Charles H. Lenore, with whom was Laura J. Folz, for the appellants (plaintiffs).

Richard K. Greenberg, assistant attorney general, with whom, on the brief, were Richard Blumenthal, attorney general, and Ann O'Leary, assistant attorney general, for the appellee (defendant).

PETERS, C. J., BORDEN, NORCOTT, KATZ and PALMER, JS.


PETERS, C. J.

In this tax appeal, the sole issue is whether, in light of the limitations on the state taxing power imposed by § 101 (a) of Public Law 86-272, 73 Stat. 555 (1959), 15 U.S.C. § 381,1 the state of Connecticut has the authority to levy a corporation business tax pursuant to General Statutes §§ 12-214 and 12-2182 on the intrastate activities...

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