(DOWNLOAD) "Fleet Credit Corporation v. Miller" by Appellate Court of Connecticut # Book PDF Kindle ePub Free
eBook details
- Title: Fleet Credit Corporation v. Miller
- Author : Appellate Court of Connecticut
- Release Date : January 12, 1996
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
This appeal involves three consolidated cases. Two of the cases are actions brought by Fleet Credit Corporation (Fleet) against the defendant commissioner of revenue services (commissioner) and involve the taxable years 1992 and 1993. 1 The third case is an action brought by Producto Machine Company [44 ConnApp Page 531] (Producto) 2 against the commissioner and involves the taxable year 1993. All the suits seek refunds of the interest paid by the plaintiffs on amounts calculated by the commissioner to be due because of alleged underpayments of estimated corporate tax. Fleet and Producto filed separate motions for summary judgments with accompanying affidavits. The commissioner filed a cross motion for summary judgment in each case. The trial court found that there were no genuine issues of material fact and rendered judgments in all three cases for the plaintiffs as a matter of law. We affirm the judgments of the trial court. General Statutes (Rev. to 1995) § 12-242b requires corporate plaintiffs such as Fleet and Producto to make quarterly declarations of their estimated Connecticut corporation business (income) taxes. 3 The issues in Fleet I and the Producto case involve the corporate estimates of income and the accuracy of the estimates relative to the actual tax liability of Fleet and Producto for the taxable years in question.
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