SLI INTERNATIONAL CORP. v. CRYSTAL

(15160)

236 Conn. 156 (1996)

SLI INTERNATIONAL CORPORATION v. ALLAN A. CRYSTAL, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released February 27, 1996.


Attorney(s) appearing for the Case

Charles L. Howard, with whom were Charles B. Milliken and Sheila A. Huddleston, for the appellant (plaintiff).

Paul M. Scimonelli, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellee (defendant).

Callahan, Borden, Berdon, Katz and Palmer, JS.


KATZ, J.

The dispositive issue on appeal is whether the trial court's determinations that the plaintiff, SLI International Corporation, had failed to comply with General Statutes § 12-217 (a) (D) (1) by deducting expenses related to dividends and that the defendant, the commissioner of revenue services (commissioner), had properly adjusted the plaintiffs calculation of net income pursuant to General Statutes § 12-226a by disallowing those deductions for...

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