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WATERBURY FIRST CHURCH HOUSING, INC. v. BROWN

170 Conn. 556 (1976)

WATERBURY FIRST CHURCH HOUSING, INC. v. F. GEORGE BROWN, TAX COMMISSIONER

Supreme Court of Connecticut.

Decision released April 13, 1976.

Attorney(s) appearing for the Case

Ralph G. Murphy, assistant attorney general, with whom were Richard K. Greenberg, assistant attorney general, and, on the brief, Carl R. Ajello, attorney general, for the appellant (defendant).

J. Warren Upson, with whom were W. Fielding Secor, and, on the brief, Harry C. Blake and Raymond F. Voelker, for the appellee (plaintiff).

HOUSE, C. J., LOISELLE, BOGDANSKI, LONGO and MACDONALD, JS.

MACDONALD, J.

The issue raised by this appeal is whether a nonprofit housing corporation, which, with financial assistance from the federal government, rents apartments to the elderly at below market rates, constitutes a "charitable organization" so as to be entitled to exemption from the sales and use tax upon the sales to it of tangible personal property, as provided in § 12-412 (h) of the General Statutes.1

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