Legal Opinion
Isaiah 61:1, Inc. v. City of Bridgeport
Supreme Court of Connecticut
Decided July 13, 2004No. SC 17036PublishedCited by 11 opinions
1Opinion of the Court
Opinion
ZARELLA, J.
The sole issue presented in this appeal is whether certain property owned by the plaintiff, Isaiah 61:1, Inc., qualifies for tax exempt status under General Statutes § 12-81 (7).1 We conclude that it does and, therefore, affirm the judgment of the trial court.
*71We briefly set forth the following relevant facts. In April, 1982, the plaintiff incorporated in the state of Connecticut as a nonprofit corporation, which the Internal Revenue Service recognizes as a tax exempt organization under 26 U.S.C. § 501 (c) (3). The plaintiffs certificate of incorporation provides that the…
2Cases cited14 opinions
- Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
- United Technologies Corp. v. Town of East WindsorSupreme Court of Connecticut · 2002
- Hartford Hospital v. City & Town of HartfordSupreme Court of Connecticut · 1971
- Boardman v. BurlingameSupreme Court of Connecticut · 1938
- H.O.R.S.E. of Connecticut, Inc. v. Town of WashingtonSupreme Court of Connecticut · 2001
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re the Appeal of the Mental Health Ass'nSupreme Court of Kansas · 2009
- St. Joseph's Living Center, Inc. v. Town of WindhamSupreme Court of Connecticut · 2009
- Gibson v. Commissioner of CorrectionConnecticut Appellate Court · 2010
- Rainbow Housing Corp. v. CromwellSupreme Court of Connecticut · 2021
- Hotshoe Enterprises, LLC v. City of HartfordConnecticut Superior Court · 2006
6 more not listed; retrieve them via the Exa API.