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T.W.L.S. MANAGEMENT CO. v. GAVIN

(SC 16231)

253 Conn. 452 (2000)

T.W.L.S. MANAGEMENT COMPANY, INC. v. GENE GAVIN, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Officially released June 13, 2000.

Attorney(s) appearing for the Case

Jonathon L. Ensign, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellant (defendant).

Robert M. Dombroff, with whom were Nora E. LaFreniere and, on the brief, Ann M. Siczewicz, for the appellee (plaintiff).

McDonald, C. J., and Norcott, Palmer, Sullivan and Vertefeuille, Js.

Opinion

PER CURIAM.

The defendant, Gene Gavin, the commissioner of revenue services (commissioner), appeals1 from the judgment of the trial court reversing the commissioner's determination that the plaintiff, T.W.L.S. Management Company, Inc., was not entitled to a tax refund and ordering the commissioner to refund the plaintiff $287,433.19.

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