Appeals.

Equitable relief granted to taxpayer to permit recoupment of tax credit under Sec. 12-700a(d)(2) when wording of statute created a mathematical impossibility that a taxpayer could recoup such credit and to avoid inequitable result of being double taxed on the same income. 98 CA 439. Cited. 45 CS 368. It is plaintiff's burden to show that he has no income tax liability or was exempt from payment of the tax. 49 CS 38.