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J.C. PENNEY CORP. v. TOWN OF MANCHESTER

No. 18141.

970 A.2d 704 (2009)

291 Conn. 838

J.C. PENNEY CORPORATION, Inc. v. TOWN OF MANCHESTER.

Supreme Court of Connecticut.

Decided June 2, 2009.

Attorney(s) appearing for the Case

Elliott B. Pollack, with whom, on the brief, was Laura A. Bellotti, Hartford, for the appellant (plaintiff).

Geoffrey Naab, town attorney, with whom was Brian J. Murphy, assistant town attorney, Manchester, for the appellee (defendant).

NORCOTT, KATZ, PALMER, VERTEFEUILLE and McLACHLAN, Js.

McLACHLAN, J.

The plaintiff, J.C. Penney Corporation, Inc., appeals1 from the judgment of the trial court dismissing its tax appeal brought pursuant to General Statutes §§ 12-117a2 and 12-119.3 On appeal, the plaintiff claims that the trial court improperly concluded that: (1) the plaintiff did not meet the applicable tax filing requirements, and, therefore, was not aggrieved...

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