Legal Opinion
New Canaan Country School, Inc. v. Town of New Canaan
Supreme Court of Connecticut
Decided November 20, 1951PublishedCited by 13 opinions
1Opinion of the CourtJennings, J.
The plaintiff runs a country day school in New Canaan. None of the pupils live at the school. It is entitled to a tax exemption on such of its property as is used exclusively for carrying out its purposes as an educational institution. The question to be decided is whether two houses owned by the plaintiff and used solely for living quarters for some of its teachers are exempt under General Statutes, § 1761 (7). The board of assessors placed these houses in the plaintiff’s list and the board of tax review refused relief. The facts are not in dispute.
The plaintiff employs forty-five teachers.…
2Cases cited24 opinions
- Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
- Knox College v. Board of ReviewIllinois Supreme Court · 1923
- St. Mary's College v. CrowlSupreme Court of Kansas · 1872
- People Ex Rel. Thomas S. Clarkson Memorial College of Technology v. HaggettNew York Court of Appeals · 1949
- Red v. JohnsonTexas Supreme Court · 1880
19 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Hartford Hospital v. City & Town of HartfordSupreme Court of Connecticut · 1971
- Loomis Institute v. Town of WindsorSupreme Court of Connecticut · 1995
- Church Divinity School of Pacific v. County of AlamedaCalifornia Court of Appeal · 1957
- Camp Isabella Freedman of Connecticut, Inc. v. Town of CanaanSupreme Court of Connecticut · 1960
- Hartford Hospital v. Board of Tax ReviewSupreme Court of Connecticut · 1969
8 more not listed; retrieve them via the Exa API.