Kellems v. Brown

This case started out as an action
for a declaratory judgment and for ancillary
relief by way of an injunction The action
was obviously designed primarily to seek a
determination of the constitutionality of chapter
224 of the General Statutes, commonly known as the
Capital Gains and Dividends Tax. This chapter was
enacted as Public Act No. 8 of the June, 1971,
special session of the General Assembly. The
procedure finally followed by the parties,
however, deviated from the usual practice of a
direct stipulation as to the operative facts with
a prayer for relief stating "with precision the
declaratory judgment desired." Practice Book 310
(b). Instead, following the practice customarily
[163 Conn. 481]
followed in will construction suits, the
parties stipulated for a reservation of the case
to this court on an agreed statement of facts,
propounding twenty questions on which the advice
of the court was sought. See Practice Book 738,
739, Form 614, p. 759. Two questions (Nos. 2 and
4) were not pursued in this court and one (No. 5)
has become moot. The remaining questions are set
out in the footnote.1