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BRIDGEPORT HYDRAULIC CO. v. STRATFORD

139 Conn. 388 (1953)

BRIDGEPORT HYDRAULIC COMPANY v. TOWN OF STRATFORD

Supreme Court of Connecticut.

Decided January 13, 1953.

Attorney(s) appearing for the Case

Hugh A. Hoyt, with whom, on the brief, was Hugh C. Curran, for the appellant (defendant).

Philo C. Calhoun, with whom, on the brief, was Daniel F. Wheeler, for the appellee (plaintiff).

BROWN, C. J., JENNINGS, INGLIS, O'SULLIVAN and ROBERTS, JS.

JENNINGS, J.

The defendant placed the property of the plaintiff in its 1945 grand list at $1,242,102. On appeal to the board of tax review, this figure was confirmed. The property was taxable at its "fair market value" in the defendant town under General Statutes, § 1759 (formerly Cum. Sup. 1935, § 366c). The plaintiff appealed to the Court of Common Pleas, which reduced the assessment to $720,000. The defendant...

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