Tax Commissioner v. Estate of Bissell

44 Citing cases

  1. State v. Magnano

    204 Conn. 259 (Conn. 1987)   Cited 132 times
    Holding subsequent entry by new detectives was a mere continuation of the initial entry where the reentry was 35 minutes later and one of the initial officers who remained on-scene reenacted his movements for the detectives

    Although there is earlier authority to the contrary; see, e.g., Anderson v. Len, 175 Conn. 545, 554 n. 8, 400 A.2d 712 (1978); Spring v. Constantino, 168 Conn. 563, 571-72 n. 4, 362 A.2d 871 (1975); in recent years we have repeatedly approved references to testimony before legislative committees in order to shed light on legislative intent. See, e.g., Nationwide Ins. Co. v. Code, 187 Conn. 386, 392 n. 6, 395-96, 446 A.2d 1059 (1982); Tax Commissioner v. Estate of Bissell, 173 Conn. 232, 245, 377 A.2d 305 (1977); Gentile v. Altermatt, 169 Conn. 267, 290-91, 363 A.2d 1 (1975), appeal dismissed, 423 U.S. 1041, 96 S.Ct. 763, 46 L.Ed.2d 631 (1976); see also Board of Education v. Bridgeport Education Assn., 9 Conn. App. 199, 204 n. 3, 518 A.2d 394 (1986), cert. denied, 202 Conn. 802, 519 A.2d 1206 (1987). This is fully consistent with the general principle of statutory construction that we look, in part, to the problem or issue which the legislature sought to resolve, and the purpose it sought to serve, in enacting a statute.

  2. Biafore v. Bozeman

    2005 Ct. Sup. 1061 (Conn. Super. Ct. 2005)

    "Statements of purpose, committee reports, and floor debate are all legitimate sources of legislative intent. See, e.g., Nationwide Ins. Co. v. Gode, 187 Conn. 386, 391 n. 5, 446 A.2d 1059 (1982) (floor debate); Tax Commissioner v. Estate of Bissell, supra, [ 173 Conn. 232, 246,] 244-45, [ 377 A.2d 305 (1977)] (statement of purpose); Connecticut Rural Roads Improvement Assn. v. Hurley, 124 Conn. 20, 26, 197 A. 90 (1938) (committee reports)." Burge v. Stonington, 219 Conn. 581, 594-95, 594 A.2d 945 (1991).

  3. Lively v. Barnaby

    2004 Ct. Sup. 14329 (Conn. Super. Ct. 2004)   Cited 3 times
    In Lively v. Barnaby, 18 S.M.D. ___, 2004 Ct.Sup. 14329 (2004), the court concluded that the act was intended to apply retrospectively.

    "Statements of purpose, committee reports, and floor debate are all legitimate sources of legislative intent. See, e.g., Nationwide Ins. Co. v. Gode, 187 Conn. 386, 391 n. 5, 446 A.2d 1059 (1982) (floor debate); Tax Commissioner v. Estate of Bissell, supra, [ 173 Conn. 232, 246,] 244-45, [ 377 A.2d 305 (1977)] (statement of purpose); Connecticut Rural Roads Improvement Assn. v. Hurley, 124 Conn. 20, 26, 197 A. 90 (1938) (committee reports)." Burge v. Stonington, 219 Conn. 581, 594-95, 594 A.2d 945 (1991).

  4. Fleet Bank, Nat. Ass'n v. Burke

    23 F. Supp. 2d 196 (D. Conn. 1998)   Cited 2 times

    Even though such floor debates on a statute under consideration are not controlling on statutory interpretation, the Court may take judicial notice of such legislative debate. Iovieno v. Comm'r, 222 Conn. 254, 608 A.2d 1174 (1992), Tax Comm'r v. Estate of Bissell, 173 Conn. 232, 377 A.2d 305 (1977). REP. WEBBER (92nd): "Thank you. If one were to use this service at a supermarket, [sic] at the check-out counter, would that individual be charged a fee for the use of that service?"

  5. Nash v. Yap

    247 Conn. 638 (Conn. 1999)   Cited 28 times
    In Nash, although decided pursuant to Tort Reform I, rather than Tort Reform II, we noted that the statutory collateral source doctrine rested on the rule against double recovery, and that, "[u]nder Tort Reform I, but not under Tort Reform II, settlements are treated as deductible collateral sources."

    "According to well established principles of statutory construction, an amendment that construes and clarifies a prior statute operates as the legislature's declaration of the meaning of the original act." Id., 717; accord Tax Commissioner v. Estate of Bissell, 173 Conn. 232, 246, 377 A.2d 305 (1977). "Where an amendment is intended to clarify the original intent of an earlier statute, it necessarily has retroactive effect."

  6. Connecticut National Bank v. Giacomi

    242 Conn. 17 (Conn. 1997)   Cited 196 times
    Holding that bank was precluded by § 36-498(g) [now § 36b-29(h)] from enforcing promissory notes when bank's CUSA violations were "inextricably intertwined" with investors' execution of the promissory notes

    ld, however, that it is as much within the legislative power as the judicial power — subject, of course, to constitutional limits other than the separation of powers — for the legislature to declare what its intent was in enacting previous legislation. See State v. Magnano, supra, 204 Conn. 284 ("[e]ven though the legislative clarification was prompted by a judicial decision that the legislature deemed mistaken, such a clarification does not constitute an invasion of judicial authority"); see generally State v. One 1977 Buick Automobile, 196 Conn. 471, 479, 493 A.2d 874 (1985); Circle Lanes of Fairfield, Inc. v. Fay, 195 Conn. 534, 540, 489 A.2d 363 (1985); Neyland v. Board of Education, 195 Conn. 174, 180, 487 A.2d 181 (1985); Shelton v. Commissioner of Environmental Protection, 193 Conn. 506, 514-15, 479 A.2d 208 (1984); Lee v. Board of Education, 181 Conn. 69, 75, 434 A.2d 333 (1980), on appeal after remand sub nom. Halpern v. Board of Education, 231 Conn. 308, 649 A.2d 534 (1994); Tax Commissioner v. Estate of Bissell, 173 Conn. 232, 246, 377 A.2d 305 (1977); 1A J. Sutherland, Statutory Construction (4th Ed. Sands 1984) §§ 22.31 and 22.35. Implicit in those holdings was the recognition that pending cases could be affected thereby.

  7. State v. Ledbetter

    240 Conn. 317 (Conn. 1997)   Cited 60 times
    In Ledbetter, the Supreme Court granted the state's petition for certification to appeal on the following question: “Does the persistent felony offender statute, General Statutes § 53a–40 [ (f) ], apply when a defendant pleads guilty to two separate charges in the same proceeding?

    "[I]n recent years we have repeatedly approved references to testimony before legislative committees in order to shed light on legislative intent. See, e.g., Nationwide Ins. Co. v. Gode, 187 Conn. 386, 392 n. 6, 395-96, 446 A.2d 1059 (1982); Tax Commissioner v. Estate of Bissell, 173 Conn. 232, 245, 377 A.2d 305 (1977); Gentile v. Altermatt, 169 Conn. 267, 290-91, 363 A.2d 1 (1975), appeal dismissed, 423 U.S. 1041, 96 S.Ct. 763, 46 L.Ed.2d 631 (1976); see also Board of Education v. Bridgeport Education Assn., 9 Conn. App. 199, 204 n. 3, 518 A.2d 394 (1986), cert. denied, 202 Conn. 802, 519 A.2d 1206 (1987). This is fully consistent with the general principle of statutory construction that we look, in part, to the problem or issue that the legislature sought to resolve, and the purpose it sought to serve, in enacting a statute.

  8. Reliance Insurance Co. v. American Casualty Co.

    238 Conn. 285 (Conn. 1996)   Cited 44 times
    Upholding the 1993 statute, and finding that the statutory change was "clarifying legislation" that should apply retroactively to an accident that occurred prior to 1993

    The legislature has the power to make evident to us that it never intended to provide a litigant with the rights that we previously had interpreted a statute to confer. Circle Lanes of Fairfield, Inc. v. Fay, [ 195 Conn. 534, 540-41, 489 A.2d 363 (1985)]; Neyland v. Board of Education, [ 195 Conn. 174, 180-85, 487 A.2d 181 (1985)]; Lee v. Board of Education, [ 181 Conn. 69, 75, 434 A.2d 333 (1980)]; Tax Commissioner v. Estate of Bissell, [ 173 Conn. 232, 245, 377 A.2d 305 (1977)]. State v. Blasko, supra, [202 Conn.] 558.

  9. State v. Nixon

    231 Conn. 545 (Conn. 1995)   Cited 65 times
    Noting "expressed intent" of the revision adding correction officers was "`to discourage those who would assault correctional employees'" (quoting remarks of Rep. William Kiner, reported at 33 H.R.Proc., Pt. 13, 1990 Sess., p. 4350)

    A clarifying act "in effect construes and clarifies a prior statute [and] must be accepted as the legislative declaration of the meaning of the original act." Tax Commissioner v. Estate of Bissell, 173 Conn. 232, 246, 377 A.2d 305 (1977); State v. Blasko, 202 Conn. 541, 559, 522 A.2d 753 (1987); see State v. One 1977 Buick Automobile, 196 Conn. 471, 479, 493 A.2d 874 (1985); Circle Lanes of Fairfield, Inc. v. Fay, 195 Conn. 534, 540, 489 A.2d 363 (1985); Neyland v. Board of Education, 195 Conn. 174, 180, 487 A.2d 181 (1985); Lee v. Board of Education, 181 Conn. 69, 75, 434 A.2d 333 (1980). Here there is no indication, either from the language of P.A. 93-246 or its legislative history, that the legislature intended it to be a clarifying act.

  10. Burge v. Stonington

    594 A.2d 945 (Conn. 1991)   Cited 11 times
    In Burge, this court considered the preceding history in connection with a question similar to that raised in the cases presently before us. Specifically, this court examined employer liability for hospital services under the workers' compensation scheme between 1984, when the DRG rates were adopted, and 1988, when DRG rates were expressly stated to apply to workers' compensation cases.

    Thus, "[a] clarifying act, which `in effect construes and clarifies a prior statute must be accepted as the legislative declaration of the meaning of the original act.'" State v. Blasko, 202 Conn. 541, 557, 522 A.2d 753 (1987), quoting Tax Commissioner v. Estate of Bissell, 173 Conn. 232, 246, 377 A.2d 305 (1977). The legislative history unquestionably indicates that 3 and 19 of No. 88-357 of the 1988 Public Acts, which became effective on October 1, 1988, after the employee was injured and incurred hospital costs, were intended to clarify the ambiguity created when the legislature enacted General Statutes 19a-165f (a) without explicitly repealing the conflicting provisions of 31-294.