The mission of the Connecticut Judicial Branch is to serve the interests of justice and the public by resolving matters brought before it in a fair, timely, efficient and open manner.
Angelides v. Columbia,
Superior Court, judicial district of New Britain, Docket No. CV 136025776 (May 29, 2015,
Aronson, JTR).
Allen v. DRS,
Superior Court, judicial district of New Britain, Docket No. CV 116010197 (April 29, 2015,
Aronson, JTR).
Estate of Brooks v. DRS,
Superior Court, judicial district of New Britain, Docket No. CV 136021058 (April 29, 2015,
Aronson, JTR).
Terrell v. DRS,
Superior Court, judicial district of New Britain, Docket No. CV 136020308 (April 29, 2015, Aronson, JTR).
Cornelius v. Farmington,
Superior Court, judicial district of New Britain, Docket No. CV 13
5015763S (January 30, 2015, Aronson, JTR).
2014
Adams v. DRS,
Superior Court, judicial district of New Britain, Docket Nos. CV
116011324, 116011326, 116011327, 116011328 (July 24, 2014, Aronson,
JTR).
Redding Life Care, LLC v.
Redding, Superior Court, judicial district of New Britain, Docket
No. CV 126021951 (April 22, 2014, Aronson, JTR).
Kohl’s v. Fairfield,
Superior Court, judicial district of New Britain, Docket No. CV
116011082 (February 7, 2014, Aronson, JTR) (valuation of discount
department store).
Quantum of Ellington v.
Ellington, Superior Court, judicial district of New Britain, Docket Nos.
CV 116017716; 126017717 (January 17, 2014, Aronson, JTR).
2013
BRCP CT Properties, LLC v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017023S (October 9, 2013, Aronson, JTR) (valuation of corporate conference center with a supporting 120-room hotel wing that does not accept transient business; located on 66.459 acres encumbered by cemeteries, ponds, flood zones, easements and restrictions).
Pelletier v. Westbrook, Superior Court, judicial district of New Britain, Docket No. CV 12 6016030 (September 17, 2013, Aronson, JTR).
R & F Norwalk, LLC v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017126S (August 27, 2013, Aronson, JTR) (valuation of retail furniture store with reduced parking requirement under city zoning regulations).
Town of Groton v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 116012617, (July 29, 2013, Cohn, J.).
Wheelabrator Bridgeport, L.P. v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 094029370 and Wheelabrator Bridgeport, L.P. v. Bridgeport, Superior Court, judicial district of New Britain, Docket No. CV 116012150 (June 28, 2013, Aronson, JTR).
Mack-Cali Realty, LP v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017021S (March 8, 2013, Aronson, JTR) (valuation of Class B, multi-tenant, six-story office building on 1.39 acres).
2012
Caviness v. Norwalk,
Superior Court, judicial district of New Britain, Docket No. CV 11 6012214S (November 28, 2012, Schuman, J.) (valuation of 0.482-acre property, improved with a 4,756-SF residence, located near the Rowayton train station and approximately one mile from Long Island Sound).
Kronenberger v. Haddam,
Superior Court, judicial district of New Britain, Docket No. CV 11 6011314 (October 26, 2012, Aronson, JTR) (assessor had no authority to declassify two acres from a total of 47.7 acres of land designated as forest land after a tool shed was erected on property).
Sono Equities v. Norwalk,
Superior Court, judicial district of Stamford, Docket No. CV 09 4016818S (September 28, 2012, Aronson, JTR) (valuation of multi-tenant Class B- office building and non-contiguous accessory parking lot).
Berman v. Norwalk,
Superior Court, judicial district of Stamford, Docket No. CV 09 4017050S (August 30, 2012, Aronson, JTR) (valuation of 0.306-acre Rowayton property overlooking Wilson Cove and adjacent to South Beach, improved with a "tear down" summer cottage).
Zesiger v. Norwalk,
Superior Court, judicial district of Stamford, Docket No. CV 09 4016846S (August 22, 2012, Aronson, JTR) (valuation of 3.5-acre Tavern Island, improved with a main residence and multiple buildings; garage, apartment and dock at 75 Bluff Avenue, a waterfront property in Rowayton, has long history of common ownership with Tavern Island and is accessory use).
Fairfield Merrittview, L.P. v. Norwalk,
Superior Court, judicial district of Stamford, Docket No. CV 09 4016844S (August 6, 2012, Aronson, JTR) (valuation of an eight-story Class A multi-tenant office complex).
Cunningham v. DRS,
Superior Court, judicial district of New Britain, Docket No. CV 116010912 (May 30, 2012, Aronson, JTR) (statutorily provided 10-day notice period regarding jeopardy assessment runs from the mailing date of the Billing Notice).
Eyre, LLC v. Woodbury,
Superior Court, judicial district of New Britain, Docket No.
CV 094027964 (May 16, 2012, Aronson, JTR) (sale of subject
property less than one year from revaluation date was best
comparable; plaintiff failed in its burden of proof to show
that it was aggrieved by the BAA’s action).
Home Depot USA, Inc.
v. Danbury, Superior Court, judicial district
of New Britain, Docket No. CV 094021519 (May 16, 2012,
Aronson, JTR) (sales comparison approach most credible in
the valuation of an owner-occupied big-box store although
both appraisers relied on the income capitalization
approach).
2011
Machholz v. Bloomfield, Superior Court, judicial district of New Britain, Docket No. CV 106005915 (December 2, 2011, Aronson, JTR) (assessor had authority to eliminate subject property’s open space designation when the town’s zoning regulations were amended).
Redding Life v. Redding, Superior Court, judicial district of New Britain, Docket No. CV 10 6006338 (November 30, 2011, Aronson, JTR) (imposition of 10% penalty for failure to comply with General Statutes 12-63c (a) set aside when assessor failed to correctly address two mailings with requests for financial information to plaintiff).
Branhaven Properties v. Monroe, Superior Court, judicial district of New Britain, Docket No. CV 10 6006210 (November 7, 2011, Aronson, JTR) (valuation of a multi-tenant office complex on 3.6 acres of land; there are thirteen rentable units within eight, two-story wood frame buildings connected by walkways).
The Good Foundation v. Windham, Superior Court, judicial district of Windham at Putnam, Docket No. CV 08 4008026 (October 14, 2011, Aronson, JTR) (foundation’s real and personal property were exempt from taxation pursuant to General Statutes § 12-81 (7) as the foundation was organized for scientific pursuits).
Kasica v. Columbia, Superior Court, judicial district of New Britain, Docket Nos. CV 09 5014848 and 10 6006117 (October 6, 2011, Aronson, JTR) (valuation of partially-constructed house on 3.44-acre lot from a total tract of 186 acres of forest land in Columbia and Hebron; applicability of General Statutes § 12-53a versus § 12-55).
Bergere v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017045S (August 8, 2011, Aronson, JTR) (valuation of seasonal cottage on 0.44 acres of land with frontage on Long Island Sound).
Sono Equities v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4016818S (August 8, 2011, Aronson, JTR) (no meeting of the minds regarding settlement agreement as reflected in a series of emails between counsel).
Kweskin v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4016756S (June 16, 2011, Aronson, JTR) (valuation of 100-year-old beach house with beautiful view of Long Island Sound but no parking and water leakage stigma).
Macy’s v. Meriden and Sears v. Meriden, Superior Court, judicial district of New Haven at Meriden, Docket Nos. CV 07 4007788 and 4007789 (June 15, 2011, Aronson, JTR) (reliance on the sales comparison approach for the valuation of owner-occupied anchor stores in the Meriden Mall; no basis found for a claim under § 12-119 as a stipulated judgment entered into by the assessor and a property owner cannot form the basis to require an assessor to equalize assessments pursuant to § 12-55 since a stipulated judgment is not an adjudication on the merits).
BYK Chemie USA, Inc. v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 09 4020286S (April 28, 2011, Aronson, JTR) (whether § 12-600 requires prepayment of taxes, penalties and interest when taking an appeal from a decision of the commissioner of revenue services pursuant to § 12-597).
Zlotnick Construction v. Stratford, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 08 4025152 (March 18, 2011, Aronson, JTR) (obligation of taxpayer to cooperate with assessor; award of attorney’s fees for bad faith).
Dabush v. Weston, Superior Court, judicial district of New Britain, Docket No. CV 09 5014943S (February 1, 2011, Aronson, JTR) (Section 12-119 appeal not an alternative to a § 12-117a appeal).
Redding Life Care, LLC v. Redding, Superior Court, judicial district of New Britain, Docket No. CV 08 4019333S (February 23, 2011, Aronson, JTR) (valuation of a continuing care retirement community (CCRC) using the going concern value method).
Hunt v. Andover, Superior Court, judicial district of Tolland at Rockville, Docket No. CV 09 4011315S (January 6, 2011, Aronson, JTR) (while the assessor has an obligation to carry a "watchtower" role, giving him or her the authority to equalize assessments and to correct mistakes and make other corrections as "required by law," this right is not unfettered).
2010
Coppola v. Cromwell, Superior Court, judicial district of Middlesex
at Middletown, Docket No. CV 09 4010452S (October 22, 2010, Aronson, JTR)
(valuation of an overbuilt house encumbered by an open space easement running in
favor of a homeowner’s association).
Pinecrest Estates v. Newtown, Superior Court, judicial district of
Danbury, Docket No. CV 08 4008929 (September 21, 2010, Aronson, JTR)
(valuation of abandoned former alcohol treatment hospital with seven
freestanding buildings located in a residential two-acre zone).
Tourgate Realty, Inc. v. Columbia,
Superior Court, judicial district of Tolland at Rockville, Docket No. 07 4007272
(August 25, 2010, Aronson, JTR) (valuation of real estate supporting an
automobile dealership; consideration of "Blue Sky").
Pelletier v. Westbrook,
Superior Court, judicial district of Middlesex at Middletown, Docket No.
094010710 (July 30, 2010, Aronson, JTR) (valuation of waterfront house
lacking sandy beach).
Stop & Shop v. Danbury, Superior
Court, judicial district of New Britain, Docket No. CV 08 4021509S (July 14,
2010, Aronson, JTR)
(valuation of two supermarkets).
NGC Realty, LLC v. Fairfield,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 06
4016203S (May 25, 2010, Aronson, JTR).
Stapleton v. DRS,
Superior Court, judicial district of New Britain, Docket No. CV 09 4020332S (May
13, 2010, Aronson, JTR).
River Properties v. Essex,
Superior Court, judicial district of Middlesex at Middletown, Docket No. CV
094010182 (April 19, 2010, Aronson, JTR) (motion for interest and
costs).
River Properties v. Essex,
Superior Court, judicial district of Middlesex at Middletown, Docket No.
094010182 (February 22, 2010, Aronson, JTR) (valuation of marina).
Gulia v. Bridgeport,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV
044000794 (January 11, 2010, Aronson, JTR) (valuation of marina).
Genovese v. New Britain,
Superior Court, judicial district of New Britain, Docket No. CV 08 4018797S
(October 30, 2009, Aronson, JTR).
Bristol v. Harwinton,
Superior Court, judicial district of New Britain, Docket No. CV 09 4021684S
(October 30, 2009, Aronson, JTR).
Mulero v. Wethersfield,
Superior Court, judicial district of New Britain, Docket No. CV 08 4017412S
(September 22, 2009, Aronson, JTR).
Devine v. Middletown,
Superior Court, judicial district of Middlesex at Middletown, Docket No.
CV 08 4008835 (September 11, 2009, Aronson, JTR).
Housatonic Railroad Co. v. DRS,
Superior Court, judicial district of New Britain, Docket No. CV 08 4016562 (June
24, 2009, Aronson, JTR).
Kuchinski v. Stratford,
Superior Court, judicial district of New Britain, Docket No. CV 05 4015716 (April
24, 2009, Aronson, JTR).
Scholastic Book Clubs, Inc. v.
Commissioner of Revenue Services, Superior Court, judicial district
of New Britain, Docket Nos. CV 07 4013027 & CV 07 4013028 (April 9, 2009,
Cohn, J.) (for purposes of sales and use tax liability, schoolteachers are
not SBC’s in-state "representatives" as defined under General Statutes § 12-407
(a) (15) (A)).
Alexandre v. Commissioner of Revenue
Services, Superior Court, judicial district of New Britain, Docket
Nos. CV 07 4015060 (March 17, 2009, Aronson, JTR) (sales and use tax
liability and interest upheld as taxpayer’s reliance on "Z tapes" were not an
appropriate substitute for cash register tapes; taxpayer’s appeal of jeopardy
assessment sustained).
Kraiza v. DRS,
Superior Court, judicial district of New Britain, Docket No. CV 04 4002676
(February 2, 2009, Aronson, JTR) (when is tax assessment final for
purposes of a discharge in bankruptcy).
2008
Vaccaro v. Bridgeport, Superior
Court, judicial district of Fairfield at Bridgeport, Docket No. CV 07 4021160
(December 10, 2008, Aronson, JTR) (obligation of taxpayer to file declaration of
personal property with assessor for the purpose of listing property for
assessment on the municipality’s grand list).
Wiele v. Bridgeport,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 07
4020814 (December 2, 2008, Aronson, JTR) (vehicle was assessed on October 1
despite owners moving out-of-state with the vehicle prior to the assessment
date; statute of limitations in General Statutes § 12-119 waived).
Pilot’s Point Marina, Inc. v.
Westbrook, Superior Court, judicial district of Middlesex at
Middletown, Docket No. CV 07 4007441 (November 6, 2008, Aronson, JTR)
(valuation of marina including 852 boat slips, buildings, shops, restaurant,
industrial and warehouse space, commercial and retail space and residential
apartments).
Gulia v. Bridgeport, Superior Court,
judicial district of Fairfield at Bridgeport, Docket No. CV 04 4000794 (October
31, 2008, Aronson, JTR) (motion to dismiss for lack of subject matter
jurisdiction denied; owner of property properly took appeal of assessment).
Sacheti v. Westbrook,
Superior Court, judicial district of Middlesex at Middletown, Docket No. CV
074007482 (September 11, 2008,
Aronson, J.T.R.) (valuation of a small ranch-style ocean front home with
50-feet of frontage on Long Island Sound).
Snake Meadow Club, Inc. v. Killingly,
Superior Court, judicial district of Windham at Putnam, Docket No. CV 07 4006068S (July 24, 2008,
Aronson, J.T.R.) (assessor under no
statutory authority to recognize agreement between plaintiff and AT&T to
consider cell tower erected on plaintiff’s property as personalty rather than
realty).
HVT, Inc. v. DRS, Superior
Court, judicial district of New Britain, Docket No. CV 074012864 (May 27, 2008,
Aronson, J.T.R.) (motor vehicle renewal registration fees paid by lessees on
behalf of the lessor are part of the gross receipts attributable to the lease
and subject to the sales tax).
HealthSouth Corp. v. Waterbury, Superior Court, judicial district of
New Britain, Docket No. CV 054011048;
HealthSouth Corp. v. Madison, Superior Court, judicial
district of New Britain, Docket No. CV 054010916;
HealthSouth Corp. v. Fairfield, Superior Court,
judicial district of Fairfield at Bridgeport, Docket No. CV 054010807;
HealthSouth Corp. v. Willimantic, Superior Court,
judicial district of Windham at Putnam, Docket No. CV 054002794;
HealthSouth Corp. v. Norwalk, Superior Court, judicial
district of Stamford/Norwalk at Stamford, Docket No. CV 054006234 (March 13,
2008, Aronson, J.T.R.).
Aspetuck Land Trust, Inc. v. Bridgeport,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV064016847
(March 3, 2008,
Cohn, J.) (whether undeveloped island property held for charitable
purpose was entitled to tax exemption).
Burlington Coat Realty v. East Windsor, Superior Court, judicial
district of New Britain, Docket No. CV 064011423S (January 3, 2008, Aronson,
JTR) (valuation of owner/occupied big box retail property).
2007
Goodspeed Airport, LLC v. East Haddam,
Superior Court, judicial district of Middlesex at Middletown, Docket Nos. CV
040104527S; CV 064005318S; CV 064005319S (December 20, 2007, Aronson, JTR)
(valuation of commercial utility airport partly classified as open space).
J.C. Penney v. Manchester,
Superior Court, judicial district of New Britain, Docket No. CV 064010562S
(November 13, 2007, Aronson, JTR) (issue involved the timely
filing of a personal property declaration for a large commercial distribution
center).
Dominion Nuclear v. Waterford,
Superior Court, judicial district of New London, Docket No. CV 03 0566126
(November 8, 2007, Aronson, JTR) (valuation of a nuclear power plant).
Sullivan v. Bridgeport ,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 04
4000507 (August 2, 2007, Aronson, JTR) (valuation of eighty-year-old
single-family house converted into three apartments).
Sullivan v. Bridgeport, Superior Court, judicial district of New
Britain, Docket No. CV 07 4013444 (August 2, 2007, Aronson, JTR)
(personal property consisting of stoves and refrigerators located in leased
apartments are not exempt from taxation as household furniture pursuant to
General Statutes § 12-81 (31)).
PJM & Associates, LC v. Bridgeport,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 05
4009473;
Bridgeport Towers, LLC v.
Bridgeport, Superior Court, judicial district of Fairfield at
Bridgeport, Docket No. CV 05 4009474 (July 27, 2007, Aronson, JTR)
(interpretation of the penalty provision in General Statutes § 12-63c dealing
with taxpayers failure to provide the assessor with rental income and expense information).
Krevis v. Bridgeport, Superior Court, judicial district of
Fairfield at Bridgeport, Docket No. CV 06 4014350 (July 17, 2007,
Aronson, JTR) (declaratory judgment denied and judgment entered in favor of
the defendant; one-year statute of limitations in General
Statutes § 12-119 applicable to the facts in this case; plaintiff failed
to overcome the statutory presumption that his motor vehicles are sited for tax
purposes at his residence in Bridgeport).
Rainforest Café, Inc. v. DRS,
Superior Court, judicial district of New Britain, Docket No. CV 05 4004842 (June
21, 2007, Aronson, JTR) (in contracting with a nonresident contractor for
services to be performed in Connecticut, the in-state purchaser of services must
comply with the requirements of General Statutes § 12-430).
Sikorsky Aircraft Corp. v. DRS, Superior Court, Judicial District of New
Britain, Docket No. CV 06 4009194 (May 16, 2007, Aronson, JTR) (with respect to
sales and use tax assessments, plaintiff was entitled to the benefits of the
aircraft exemption, General Statutes § 12-412 (78), because materials, tools,
fuel, machinery and equipment used for research and development activities, in
this case, were so integrated with the manufacturing process of aircraft).
Sakon v. Glastonbury, Superior
Court, Judicial District of New Britain, Docket Nos. CV 054003783 & 054006620
(April 27, 2007, Aronson, JTR) (highest and best use of three, contiguous
parcels of undeveloped land, owned or controlled by the same taxpayer, located
in a planned travel zone, were for commercial use, not for a park).
Moutinho v. Bridgeport,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 04
0412557 (April 11, 2007, Aronson, JTR) (valuation of 1.86 acre parcel of land
located in a light industrial zone improved with two buildings consisting of an
office/warehouse and garage).
Griswold Airport v. Madison,
Superior Court, judicial district of New Britain, Docket No. CV 05 4011562
(March 30, 2007, Aronson, JTR) (assessor was without authority to terminate open
space classification of airport and then revalue property for condominium use).
Rizzuto v. DRS, Superior
Court, judicial district of New Britain, Docket No. CV 06 4008351 (February 28,
2007, Aronson, JTR) (Burden of Proof involving change of domicile is by clear
and convincing evidence).
St. Joseph Living Center v. Windham,
Superior Court, judicial district of Windham at Putnam, Docket No. CV 04 0072963
(February 23, 2007, Aronson, JTR) (church-affiliated nursing home facility not
exempt from property taxes because it was not used exclusively for charitable
purpose).
Stone v. DRS, Superior Court,
judicial district of New Britain, Docket No. CV 04 4001070 (February 7, 2007,
Aronson, JTR) (slot machine gambling activities insufficient to claim that
plaintiff was a professional gambler which would allow the deduction of losses
to the extent of winnings).
Sheridan v. Killingly,
Superior Court, judicial district of Windham at Putnam, Docket No. CV 03 007
0359 (January 12, 2007, Aronson, JTR) (on remand, valuation of 202-acre site
with 31 acres divided into 274 lots; issue of the valuation of leasehold
interests in the lots).
2006
Middletown Oxford L.P. v. Middletown,
Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 04
0104632 (December 11, 2006, Aronson, JTR) (valuation of property containing
thirteen, three-story walk-up, garden-style apartment buildings with 336 units).
Hotshoe Enterprises, LLC v. Hartford,
Superior Court, Judicial District of New Britain, Docket No. CV 05 4007951
(November 30, 2006, Aronson, JTR) (condominium hangar units located on a
state-owned airport and leased to private individuals exempt from municipal
property taxes pursuant to § 12-64 (c)).
Goodspeed Airport, LLC v. East
Haddam, Superior Court, judicial district of Middlesex at
Middletown, Docket No. CV 04 0104527 (November 7, 2006, Aronson, JTR)
(plaintiff’s application for open space designation in flood plain designated
area located on property used as an airport).
Albemarle Weston Street, LLC v.
Hartford, Superior Court, judicial district of New Britain, Docket No.
CV 05 4006029 (September 22, 2006, Aronson, JTR) (appeal sustained; assessor’s
unsupported claim of mistake during the 1999 revaluation process provided no
basis for an interim revaluation).
Message Center Management, Inc. v.
Commissioner of Revenue Services, Superior Court, judicial district of
New Britain, Docket Nos. CV 05 4006475/76 (August 29, 2006, Aronson, JTR)
(appeal sustained; certain wireless business activities are not "management
services" as provided for in General Statutes § 12-407 (a) (37) (I)).
Berger v. New London, Superior
Court, judicial district of New London, Docket No. CV 04 0569644 (April 20,
2006, Aronson, JTR) (valuation of beach front lot with drainage pipe, multiple
ownerships and deed restrictions).
Dominion Nuclear v. Waterford,
Superior Court, judicial district of New Britain, Docket No. CV 03 0566126
(April 7, 2006, Aronson, JTR) (transferability of exemption).
Avon Realty, LLC v. Avon,
Superior Court, judicial district of New Britain, Docket No. CV 04 0527376
(March 24, 2006, Aronson, JTR) (valuation of a 120-bed nursing home built in
1965 and renovated in 1976 as a going concern).
General Electric Co. v. Bridgeport,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 01
0387853 (February 22, 2006, Aronson, JTR) (valuation of approximately 76.5 acres
containing a five-story, mill-type industrial use facility built in 1915 and
comprised of thirteen interconnected buildings containing 1,393,592 square feet
as well as a powerhouse, pond and rail spur).
Goodspeed Airport, LLC v. East Haddam,
Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 04
0104527 (February 7, 2006, Aronson, JTR) (pursuant to General Statutes §
12-107e, whether, on the merits of the plaintiff’s application for open space
classification, plaintiff was entitled to designate a portion of the subject
airport as open space land for valuation purposes).
Gavigan v. Commissioner of Revenue
Services, Superior Court, judicial district of New Britain, Docket
No. CV 05 4003769 (January 27, 2006, Aronson, JTR) (deficiency assessments for
income tax years 1998-2001 challenged by plaintiffs claiming earned income was
not taxable as wages).
Executive Square v. Wethersfield,
Superior Court, judicial district of New Britain, Docket No. CV 04 4000074
(January 4, 2006, Aronson, JTR) (valuation of 12-story housing complex for low
and moderate income elderly residents where the issue was whether, under the
income approach, contract rent or market rent should be used in determining net
income).
2005
C & H Associates L. P. v. Stratford,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 99
0364371; Docket No. CV 01 0385288 (November 7, 2005, Aronson, JTR) (dismissal of
appeal seeking modification of an order from a prior appeal; dismissal of appeal
where plaintiff failed to show aggrievement in valuation of condominium units in
housing complex).
Abington, LLC v. Avon,
Superior Court, judicial district of New Britain, Docket No. CV 04 0527106
(October 27, 2005, Aronson, JTR) (valuation of a large mountaintop estate
containing a primary residence, ancillary buildings and forest land).
Cadlerock Properties Joint Venture, L.P. v.
Ashford, Superior Court, judicial district of Windham at Putnam, Docket
No. CV 04 0072796 (October 14, 2005, Aronson, JTR) (valuation of 284 acres of
land zoned for commercial and residential uses along U.S. Route 44;
applicability of General Statutes § 12-63e to reduce value of land where
environmental contamination exists).
Pilot's Point Marina, Inc. v. Westbrook,
Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 02
0098650 (October 6, 2005, Aronson, JTR) (valuation of marina).
General Electric Co. v. Fairfield,
Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 02
0392891 (July 22, 2005, Aronson, JTR) (valuation of owner-occupied corporate
headquarters)
Dominion Nuclear v. Waterford,
Superior Court, judicial district of New Britain, Docket No. CV 03 0566126 (May
27, 2005, Aronson, JTR) (Statutory exemption cannot be transferred unless
specifically provided for in the statute; the role of the assessor in
relationship to the grant of statutory exemption).
Amen v. Commissioner of Revenue
Services, Superior Court, judicial district of New Britain,
Docket No. CV 02 0515337 (April 14, 2005, Aronson, JTR) (Issue of whether a
change of domicile or residence, because of the taxpayer's move to a foreign
country while on an expatriate assignment, places the taxpayer in a nonresident
tax status for personal income tax purposes).
Woodgate II Limited Partnership v. Enfield,
Superior Court, judicial district of New Britain, Docket No. CV 02 0515611
(March 17, 2005, Aronson, JTR) (Valuation of subsidized housing complex).
Blasko v. Commissioner of Revenue Services,
Superior Court, judicial district of New Britain, Docket No. CV 04 0525585
(March 10, 2005, Aronson, JTR) (Applicability of Connecticut alternative minimum
tax credit).
Benchmark Niantic Senior Housing, Inc. v.
East Lyme, Superior Court, judicial district of New London, Docket No.
CV 02 0562437 (March 3, 2005, Aronson, JTR) (Valuation of newly constructed
assisted living facility).
Thiemann v. Estate of Mary E. Clark,
Superior Court, judicial district of New Britain, Docket No. CV 02 0521605 (May
13, 2004, Aronson, JTR).
Fedus v. Colchester, Superior Court,
judicial district of New London at Norwich, Docket No. CV 02 0125210 (April 19,
2004, Aronson, JTR) (36 Conn. L. Rptr. 821).
Dominion Nuclear v. Waterford,
Superior Court, judicial district of New London, Docket No. CV 03 0566126 (April
12, 2004, Aronson JTR) (36 Conn. L. Rptr. 787).
RK Newington, LLC v. Newington,
Superior Court, judicial district of New Britain, Docket No. CV 02 0515387
(April 8, 2004, Aronson, JTR).
System Freight, Inc. v. Montville,
Superior Court, judicial district of New London, Docket No. CV 98 0548863 (March
29, 2004, Aronson, JTR) (36 Conn. L. Rptr. 824).
National Amusements, Inc. v. East Windsor,
Superior Court, judicial district of New Britain, Docket No. CV 00 0503380
(February 10, 2003, Aronson, JTR) (34 Conn. L. Rptr. 84).