Legal Opinion

Lerner Shops of Connecticut, Inc. v. Town of Waterbury

Supreme Court of Connecticut

Decided July 25, 1963PublishedCited by 35 opinions

1Opinion of the CourtKing, J.

The complaint in this action was in two counts. The first count was an appeal to the Court of Common Pleas, under General Statutes § 12-118, 1 taken by Lerner Shops of Connecticut, Ine., hereinafter referred to as Lerner, and Louis M. Cohen, Trustee, hereinafter referred to as Cohen, from the refusal of the board of tax review of Waterbury to reduce the assessment, as of May 1, 1960, on a parcel of land and the building thereon, owned by Cohen in his capacity as trustee. Lerner rented and occupied, for retail mercantile purposes, the land and building which Cohen owned. By the terms of the…

2Cases cited32 opinions

  1. In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
  2. Brooks Building Tax Assessment CaseSupreme Court of Pennsylvania · 1958
  3. Sibley v. Town of MiddlefieldSupreme Court of Connecticut · 1956
  4. Sturtevant v. SturtevantSupreme Court of Connecticut · 1959
  5. Underwood Typewriter Co. v. City of HartfordSupreme Court of Connecticut · 1923

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3Cited by35 opinions

  1. Zaist v. OlsonSupreme Court of Connecticut · 1967
  2. Ralston Purina Co. v. Board of Tax Review of FranklinSupreme Court of Connecticut · 1987
  3. Newbury Commons Ltd. Partnership v. City of StamfordSupreme Court of Connecticut · 1993
  4. Uniroyal, Inc. v. Board of Tax Review of the Town of MiddleburySupreme Court of Connecticut · 1981
  5. Torres v. City of WaterburySupreme Court of Connecticut · 1999

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