Legal Opinion
Old Farms Associates v. Commissioner of Revenue Services
Supreme Court of Connecticut
Decided August 15, 2006No. SC 17481PublishedCited by 9 opinions
1Opinion of the Court
Opinion
KATZ, J.
The principal issue in this joint appeal is whether a land seller can be assessed a real estate conveyance tax, pursuant to General Statutes §§ 12-494 1 and 12-495, 2 on money paid by the buyer of the property to a builder for the construction of a house built on that land prior to the buyer taking title to the property. The plaintiff land sellers, LHI, Inc. (LHI), Old Farms Associates (Old Farms) and Tuttle Road Associates (Tuttle Road), appeal from the judgment of the trial court rendering summary judgment in favor of the defendant, the commissioner of revenue services…
2Cases cited23 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Heyman Associates No. 1 v. Insurance Co. of PennsylvaniaSupreme Court of Connecticut · 1995
- Angelo Tomasso, Inc. v. Armor Construction & Paving, Inc.Supreme Court of Connecticut · 1982
- Zaist v. OlsonSupreme Court of Connecticut · 1967
- Bodner v. United Services Automobile Ass'nSupreme Court of Connecticut · 1992
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State v. George J.Supreme Court of Connecticut · 2006
- Rainforest Cafe, Inc. v. Department of Revenue ServicesSupreme Court of Connecticut · 2009
- Key Air, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2009
- Ricigliano v. Ideal Forging Corp.Supreme Court of Connecticut · 2006
- Juchniewicz v. Bridgeport HospitalSupreme Court of Connecticut · 2007
4 more not listed; retrieve them via the Exa API.