Greenwich Hosp. v. Commissioner of Rev., No. Cv99 0498326s (Jul. 30, 2001)

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]

MEMORANDUM OF DECISION

The plaintiff, Greenwich Hospital ("Greenwich"), filed this appeal from a decision of the defendant, Commissioner of Revenue Services ("Commissioner"), denying the plaintiff's request for a refund of a portion of the taxes it paid pursuant to the Connecticut Hospitals Tax, General Statutes § 12-263a et seq. for the period from January 1, 1996 to December 1, 1998. In February, 2000, the plaintiff filed a motion for partial summary judgment as to liability only. Both parties filed briefs, and the…