The defendant's petition for certification for appeal from the Appellate Court, 44 Conn. App. 529 (AC 15515/15516/15517), is granted, limited to the following issue:
"Did the Appellate Court improperly determine that the plaintiff taxpayers were not liable for the payment of interest pursuant to General Statutes (Rev. to 1993) § 12-242d for the underpayment of their estimated corporate business tax?"
The Supreme Court docket number is SC 15679.
Richard K. Greenberg, assistant attorney general, in support of the petition.
Donald E. Frechette and Jeremy A. Mellitz, in opposition.