KATZ, J.
The principal issue in this appeal is whether the difference in tax treatment that General Statutes § 12-217 (a) (A) accords investments in federally tax-exempt municipal bonds and federally taxable bonds with respect to the deductibility of interest expenses incurred in holding such investments violates the equal protection clauses of the state and federal constitutions. We conclude that it does not.
The following pertinent facts are undisputed...
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