1. Home
  2. Browse Decisions
  3. Conn.
  4. 261 Conn.
  5. 261 Conn. 102 (2002)
 

VERNA v. COMMISSIONER OF REVENUE SERVICES

(SC 16563).

261 Conn. 102 (2002)

VINCENZO VERNA ET AL. v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Officially released July 30, 2002.

Attorney(s) appearing for the Case

John F. Conway, with whom was W. Glen Pierson, for the appellants (plaintiffs).

Jonathon L. Ensign, assistant attorney general, with whom, on the brief, were Richard Blumenthal, attorney general, and Edward F. Reynolds, Jr., for the appellee (defendant).

Sullivan, C. J., and Borden, Norcott, Katz and Vertefeuille, Js.

Opinion

SULLIVAN, C. J.

This appeal requires us to construe the term "unimproved land" for the purposes of levying a real estate conveyance tax pursuant to General Statutes § 12-494.1 The trial court concluded that the demolition of an industrial building and the abatement of pollution on the property constituted improvements to the real property of the plaintiffs, Vincenzo...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases