Photo of Rachel Snow Kindseth

Rachel Kindseth represents clients in the areas of litigation, including commercial employment, non-compete and trade secret litigation. She has worked on several injunction actions representing either former employers or former employees, including Elm City Cheese Co. v. Federico, 251 Conn. 59 (1999). She has drafted appellate briefs for cases before the Connecticut Supreme Court and the Second Circuit Court of Appeals. Rachel is a past-President of the Junior League of Greater New Haven and continues to be an active volunteer with the Junior League and other community organizations.

The Supreme Court has issued it decision in the case of Jefferson Allen, et al. v. Commissioner of Revenue Services, SC 19567.  The case decided the issue of the constitutionality of Connecticut’s taxation of the exercise of qualified stock options by former residents when the options had no readily ascertainable value when received as

Argument Recap:  Jefferson Allen, et al. v. Commissioner of Revenue Services, SC 19567

The Supreme Court heard oral argument in the case of Jefferson Allen, et al. v. Commissioner of Revenue Services, SC 19567, on October 13, 2016.  The issues in the case concern the constitutionality of Connecticut’s taxation of the exercise of qualified stock options by former residents when the options had no readily ascertainable value when received as part of compensation for work performed in Connecticut.  As part of this question, the Court is asked to interpret certain tax regulations referencing the applicable time period for taxing income derived from or connected with sources within this state.  Finally, because the nonresidents actually filed and paid income taxes within Connecticut for income from the exercise of qualified stock options in 2002, but later tried to amend and get a refund of those taxes, the Court is asked to address the issue of whether the statute of limitations is jurisdictional and equitably tolled by the existence of an audit.


Continue Reading