Legal Opinion
Reynaud v. Town of Winchester, No. Cv 92-0059816 (Mar. 16, 1993)
Connecticut Superior Court
Decided March 16, 1993No. CV 92-0059816Unpublished
1Opinion of the Court
[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.] MEMORANDUM OF DECISION The plaintiff, Anthony Reynaud has filed this appeal challenging the personal property tax assessment on plaintiff's video cassette tapes. In the alternative, the plaintiff has filed an amended complaint on February 17, 1993 claiming the video cassette tapes are intangible and thus not taxable under Conn. Gen. Stat. Sec. 12-71.
The plaintiff submitted a full list of video cassette tapes upon which the assessor based her assessment. The video tape cassettes were assessed using the cost minus…
2Cases cited15 opinions
- Doe v. MansonSupreme Court of Connecticut · 1981
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- Marcolini v. Allstate InsuranceSupreme Court of Connecticut · 1971
- O'BRIEN v. Board of Tax ReviewSupreme Court of Connecticut · 1975
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
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