Legal Opinion
Common Fund v. Town of Fairfield
Supreme Court of Connecticut
Decided January 25, 1994No. 14674PublishedCited by 13 opinions
1Opinion of the CourtPeters, C. J.
The issue in this property tax appeal is whether a nonprofit corporation that manages investment funds solely for tax exempt schools, colleges and universities is itself eligible for the tax exemption that General Statutes § 12-81 (7)1 provides for exclusively educational or charitable institutions. The plaintiff, The Common Fund (taxpayer), filed an action in the trial *377court, pursuant to General Statutes § 12-119,2 to contest the validity of taxes on its real and personal property that it had paid, under protest, to the defendant, the town of Fairfield (town).3 Both parties filed motions for…
2Cases cited11 opinions
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Connecticut Light & Power Co. v. CostleSupreme Court of Connecticut · 1980
- United Illuminating Co. v. GroppoSupreme Court of Connecticut · 1992
- Dart & Bogue Co. v. SlosbergSupreme Court of Connecticut · 1987
- Menard & Co. Masonry Building Contractors v. Marshall Building Systems, Inc.Supreme Court of Rhode Island · 1988
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Connecticut Light & Power Co. v. Department of Public Utility ControlSupreme Court of Connecticut · 2003
- Steeneck v. University of BridgeportSupreme Court of Connecticut · 1995
- Oxford Tire Supply, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2000
- Loomis Institute v. Town of WindsorSupreme Court of Connecticut · 1995
- Pasquariello v. Stop & Shop Companies, Inc.Supreme Court of Connecticut · 2007
8 more not listed; retrieve them via the Exa API.