Legal Opinion
Deerfield 95 Inv. Assoc. v. Town, East Lyme, No. Cv96-0538357 (May 26, 1999)
Connecticut Superior Court
Decided May 26, 1999No. CV96-0538357UnpublishedCited by 2 opinions
1Opinion of the Court
[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]
MEMORANDUM OF DECISION
The issue in this tax appeal is whether certain intangibles may be used in determining the fair market value of real estate.
On June 1, 1995, the plaintiff, Deerfield 95 Investor Associates, LLC (Deerfield) purchased the subject property located on 10 King Arthur Drive, East Lyme for $15,590,016. The subject property consists of thirteen clusters of one and one-half story wood framed residential buildings housing one hundred rental units located on 61.9 acres of land. The individual units are all…
2Cases cited10 opinions
- Graff v. CommissionerUnited States Tax Court · 1980
- Folsom v. County of SpokaneWashington Supreme Court · 1988
- Alvin v. Graff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Meadowlanes Ltd. Dividend Housing Ass'n v. City of HollandMichigan Supreme Court · 1991
- Newbury Commons Ltd. Partnership v. City of StamfordSupreme Court of Connecticut · 1993
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Stone Brooke Ltd. Partnership v. SisinniWest Virginia Supreme Court · 2009
- Stone Brooke Ltd. Partnership v. SisinniWest Virginia Supreme Court · 2009