• Connecticut Supreme Court
  • Connecticut Supreme Court
  • SC 18786
  • Mar 26 2013 (Date Decided)
  • Eveleigh, J.
Although the Connecticut Supreme Court has not directly addressed how to treat, for purposes of determining a parent's financial obligations, undistributed earnings of an S corporation that for income tax purposes are attributable to the parent-shareholder, the Massachusetts Supreme Judicial Court persuasively addressed the issue in the 2009 case of J.S. v C.C. and found that "the better reasoned decisions require a case-specific, factual inquiry and determination…"

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