MANDELL v. GAVIN

(SC 16672)

262 Conn. 659 (2003)

ANDREW J. MANDELL v. GENE GAVIN, COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut

Officially released March 18, 2003


Attorney(s) appearing for the Case

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

Kenneth Rosenthal, with whom, on the brief, was Samuel M. Hurwitz, for the appellee (plaintiff).

Sullivan, C. J., and Borden, Norcott, Zarella and Mulcahy, Js.


Opinion

BORDEN, J.

The dispositive issue in this appeal1 is whether the sole owner of a limited liability company who transferred real property to that company as an asset contribution is subject to the real estate conveyance tax imposed by General Statutes § 12-494 (a).2 The defendant, Gene Gavin, the commissioner of revenue services, appeals...

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