Legal Opinion
Mandell v. Gavin
Supreme Court of Connecticut
Decided March 18, 2003No. SC 16672PublishedCited by 20 opinions
1Opinion of the Court
Opinion
BORDEN, J.
The dispositive issue in this appeal1 is whether the sole owner of a limited liability company who transferred real property to that company as an asset contribution is subject to the real estate convey*661anee tax imposed by General Statutes § 12-494 (a).2 The defendant, Gene Gavin, the commissioner of revenue services, appeals from the summary judgment rendered by the trial court, which determined that the plaintiff, Andrew J. Mandell, did not owe a conveyance tax for transferring certain real property to his limited liability company, Mandell Properties, LLC (company). The…
2Cases cited7 opinions
- State v. CourchesneSupreme Court of Connecticut · 2003
- Peck v. JacqueminSupreme Court of Connecticut · 1985
- Perkins v. Freedom of Information CommissionSupreme Court of Connecticut · 1993
- Cook v. BradleySupreme Court of Connecticut · 1828
- State v. SostreSupreme Court of Connecticut · 2002
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Omega Engineering, Inc. v. Omega, S.A., Docket No. 04-5084-CvCourt of Appeals for the Second Circuit · 2005
- Doctor's Associates, Inc. v. AlemayehuCourt of Appeals for the Second Circuit · 2019
- Indiana Department of State Revenue v. Belterra Resort Indiana, LLCIndiana Supreme Court · 2010
- Old Farms Associates v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2006
- Hipsky v. Allstate InsuranceDistrict Court, D. Connecticut · 2004
15 more not listed; retrieve them via the Exa API.