Legal Opinion
Waterbury First Church Housing, Inc. v. Brown
Supreme Court of Connecticut
Decided April 13, 1976PublishedCited by 22 opinions
1Opinion of the CourtMacDonald, J.
The issue raised by this appeal is whether a nonprofit housing corporation, which, with financial assistance from the federal government, rents apartments to the elderly at below market rates, constitutes a “charitable organization” so as to be entitled to exemption from the sales and use tax upon the sales to it of tangible personal property, as provided in § 12-412 (h) of the General Statutes.
The facts have been stipulated and, insofar as relevant, may be briefly summarized. The plaintiff is a nonstock corporation, organized under the laws of the state of Connecticut by certificate of…
2Cases cited16 opinions
- Hilltop Village, Inc. v. Kerrville Independent School DistrictTexas Supreme Court · 1968
- Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Bader Realty & Invesment Co. v. St. Louis Housing AuthoritySupreme Court of Missouri · 1949
- Mitchell v. ReevesSupreme Court of Connecticut · 1938
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- H.O.R.S.E. of Connecticut, Inc. v. Town of WashingtonSupreme Court of Connecticut · 2001
- Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1979
- St. Joseph's Living Center, Inc. v. Town of WindhamSupreme Court of Connecticut · 2009
- United Church of Christ v. Town of West HartfordSupreme Court of Connecticut · 1988
- Jamestown Homes of Mishawaka, Inc. v. St. Joseph County AssessorIndiana Tax Court · 2009
17 more not listed; retrieve them via the Exa API.