Mandell v. Commissioner of Revenue Serv., No. Cv00 0504213s (Oct. 15, 2001)

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]

MEMORANDUM OF DECISION ON CROSS MOTIONS FOR SUMMARY JUDGMENT

The plaintiff, Andrew J. Mandell, filed this appeal from a decision of the commissioner of revenue services assessing a conveyance tax, plus interest and penalty, on the transfer of his property located at 220-244 Hartford Avenue in Newington to a limited liability company. Both the plaintiff and the defendant, Commissioner of Revenue Services (commissioner), filed cross motions for summary judgment. The parties do not dispute the following facts.

For many…