ALTRAY CO. v. GROPPO

(14468)

224 Conn. 426 (1993)

ALTRAY COMPANY, INC. v. JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released January 26, 1993.


Attorney(s) appearing for the Case

Kenneth E. Werner, with whom, on the brief, was Donald M. Griswold, for the appellant (plaintiff).

Jonathon L. Ensign, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellee (defendant).

PETERS, C. J., CALLAHAN, BORDEN, BERDON and NORCOTT, JS.


PETERS, C. J.

The principal issue in this appeal is whether a New York corporation having its primary place of business in Connecticut has engaged in sufficient activity in New York to satisfy the "conducts business" requirement of General Statutes (Rev. to 1985) § 12-218,1 thereby qualifying the corporation for an apportionment of its taxable income between Connecticut and New York. The plaintiff, Altray Company, Inc. (taxpayer)...

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