Frank Amodio Moving & Storage Co. v. Connelly

Frank Amodio, as an individual, had for some years owned and operated a moving and storage business in New Britain. Among the assets of his business were fourteen motor trucks and three passenger cars. In December, 1951, Amodio decided to incorporate the business and the plaintiff corporation was duly formed. In the early part of January, 1952, the seventeen motor vehicles were transferred to the corporation and recorded on its books as corporate assets. About a month later Amodio, as an officer of the corporation, applied for a change of registration of the motor vehicles so that their…