- Connecticut Supreme Court
- 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…"