IBM Credit Corp. v. City of Hartford, No. 377996 (Jul. 28, 1992)
Connecticut Superior Court
1Opinion of the Court
[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.] MEMORANDUM OF DECISION This is an appeal from a decision of the Board of Tax Review of the City of Hartford with respect to the assessment of two computer systems owned by plaintiff, IBM, for tax years 1989 and 1990. The assessment for System 3084Q is challenged for the 1989 list and, System 3083B, for both the 1989 and 1990 lists.
For each of the tax years in question, the plaintiff submitted to the assessor of the City of Hartford a list of personal property then owned by the plaintiff and kept in the City as…
2Cases cited11 opinions
- Sibley v. Town of MiddlefieldSupreme Court of Connecticut · 1956
- Burritt Mutual Savings Bank v. City of New BritainSupreme Court of Connecticut · 1959
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- Gorin's, Inc. v. Board of Tax ReviewSupreme Court of Connecticut · 1979
- Portland Silk Co. v. City of MiddletownSupreme Court of Connecticut · 1939
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