Achillion Pharmaceuticals, Inc. v. Comm’r Rev. Srvcs., SC 18175 (Conn. Sup. Ct. 2009)

In this tax appeal, we consider whether the trial court properly interpreted and applied the terms and provisions of General Statutes §§ 12-217ee[1] and 12-217n,[2] which concern business tax credits for certain research and development expenses. The plaintiff, Achillion Pharmaceuticals, Inc., appealed to the Superior Court, pursuant to General Statutes § 12-237,[3] from the decision […]