Supreme Court of Connecticut January 16, 1990, 13708 (Circuits, Inc. v. Dubno)

Per Curiam.

The Connecticut corporation business tax, General Statutes § 12-217 (a), allows taxpayers a deduction for “all items deductible under the federal corporation net income tax law effective and in force on the last day of the income year.”1 The issue in this *443case is whether the plaintiff, Circuits, Inc.