Supreme Court of Connecticut June 16, 1964 (Hartford Steam Service Co. v. Sullivan)

Murphy, J.

The plaintiff appealed to the Superior Court from the assessment by the defendant of a 4 percent tax on the gross earnings of the plaintiff for the calendar year 1961. The plaintiff asserted that it was not liable for the tax on its gross earnings but instead should have been assessed a tax on its net income as a company carrying on business in this state.