Hart v. Heffernan

In this action the plaintiff appeals from the ruling of the state tax commissioner that she was not entitled to the benefits of General Statutes § 12-170a et seq., the so-called “Circuit Breaker.” The facts are not in dispute. The plaintiff was the owner of and resided in a home on MacArthur Drive, Waterbury. By deed dated January 8, 1975, recorded January 31, 1975, the plaintiff conveyed the home to her daughter, who does not qualify for the tax relief, and in the conveyance she reserved “the use, occupancy, possession *102and enjoyment of the conveyed premises for the term of my natural life.”…