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LUNDY ELECTRONICS & SYSTEMS, INC. v. TAX COMMISSIONER

(10534)

189 Conn. 690 (1983)

LUNDY ELECTRONICS AND SYSTEMS, INC. v. CONNECTICUT STATE TAX COMMISSIONER

Supreme Court of Connecticut.

Decision released April 12, 1983.

Attorney(s) appearing for the Case

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

Matthew B. Woods, with whom, on the brief, was Louis I. Gladstone, for the appellee (plaintiff).

SPEZIALE, C. J., PETERS, HEALEY, PARSKEY and SHEA, JS.

ARTHUR H. HEALEY, J.

The plaintiff in this case, Lundy Electronics and Systems, Inc. (Lundy), is a foreign corporation. At the time that this action was instituted, it was also the owner of certain personal property1 which was placed in the Hartford National Bank in the city of Hartford. This property was exempt from local personal property taxes pursuant to General Statutes § 12-121a.2 On January 9, 1975...

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