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Cerullo provided tax services to Ryan who is a Connecticut resident but he is doing business in New York . His earnings mostly come from

Cerullo provided tax services to Ryan who is a Connecticut resident but he is doing business in New York . His earnings mostly come from business in New York. Considering the tax services Cerullo provides to Ryan, Cerullo is not doing business in Connecticut. All meetings are done in the Newyork so therefore Cerullo is not required to obtain a certificate of authority from Connecticut and there is no personal jurisdiction over Cerullo

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