FEDERAL DEPOSIT INSURANCE CORPORATION
v.
ALLAN A. CRYSTAL, COMMISSIONER OF REVENUE SERVICES
FEDERAL DEPOSIT INSURANCE CORPORATION
v.
JAMES E. MEEHAN, COMMISSIONER OF REVENUE SERVICES
Supreme Court of Connecticut.https://leagle.com/images/logo.png
Argued September 22, 1999.
Officially released December 28, 1999.
Attorney(s) appearing for the Case
William H. Narwold, with whom were Jaclyn C. Taner, pro hac vice, Charles D. Ray and, on the brief, Ann S. DuRoss, pro hac vice, and Colleen Boles, pro hac vice, for the appellants (plaintiff in each case).
Paul M. Scimonelli, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellees (defendant in each case).
Janet C. Spegele and Michael E. Malamut, pro hac vice, filed a brief for the Connecticut Business and Industry Association as amicus curiae.
McDonald, C. J., and Borden, Norcott, Palmer and Callahan, Js.
Supreme Court of Connecticut.
Opinion
BORDEN, J.
The issue in this joint appeal concerns the scope of de novo review of a deficiency tax assessment pursuant to General Statutes § 12-237.1 The plaintiff in both cases, the Federal Deposit Insurance Corporation (FDIC), as receiver of New Connecticut Bank and Trust Company, N.A., and of New England Savings Bank (New England), appeals2 from the judgments of the trial court...
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