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2014

  • Redding Life Care, LLC v. Redding, Superior Court, judicial district of New Britain, Docket No. CV 126021951 (April 22, 2014, Aronson, JTR).
  • Kohl’s v. Fairfield, Superior Court, judicial district of New Britain, Docket No. CV 116011082 (February 7, 2014, Aronson, JTR) (valuation of discount department store).
  • Quantum of Ellington v. Ellington, Superior Court, judicial district of New Britain, Docket Nos. CV 116017716; 126017717 (January 17, 2014, Aronson, JTR).

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2013

  • BRCP CT Properties, LLC v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017023S (October 9, 2013, Aronson, JTR) (valuation of corporate conference center with a supporting 120-room hotel wing that does not accept transient business; located on 66.459 acres encumbered by cemeteries, ponds, flood zones, easements and restrictions).
  • Pelletier v. Westbrook, Superior Court, judicial district of New Britain, Docket No. CV 12 6016030 (September 17, 2013, Aronson, JTR).
  • R & F Norwalk, LLC v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017126S (August 27, 2013, Aronson, JTR) (valuation of retail furniture store with reduced parking requirement under city zoning regulations).
  • Town of Groton v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 116012617, (July 29, 2013, Cohn, J.).
  • Wheelabrator Bridgeport, L.P. v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 094029370 and Wheelabrator Bridgeport, L.P. v. Bridgeport, Superior Court, judicial district of New Britain, Docket No. CV 116012150 (June 28, 2013, Aronson, JTR).
  • Mack-Cali Realty, LP v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017021S (March 8, 2013, Aronson, JTR) (valuation of Class B, multi-tenant, six-story office building on 1.39 acres).

2012

  • Caviness v. Norwalk, Superior Court, judicial district of New Britain, Docket No. CV 11 6012214S (November 28, 2012, Schuman, J.) (valuation of 0.482-acre property, improved with a 4,756-SF residence, located near the Rowayton train station and approximately one mile from Long Island Sound).
  • Kronenberger v. Haddam, Superior Court, judicial district of New Britain, Docket No. CV 11 6011314 (October 26, 2012, Aronson, JTR) (assessor had no authority to declassify two acres from a total of 47.7 acres of land designated as forest land after a tool shed was erected on property).
  • Sono Equities v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4016818S (September 28, 2012, Aronson, JTR) (valuation of multi-tenant Class B- office building and non-contiguous accessory parking lot).
  • Berman v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017050S (August 30, 2012, Aronson, JTR) (valuation of 0.306-acre Rowayton property overlooking Wilson Cove and adjacent to South Beach, improved with a "tear down" summer cottage).
  • Zesiger v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4016846S (August 22, 2012, Aronson, JTR) (valuation of 3.5-acre Tavern Island, improved with a main residence and multiple buildings; garage, apartment and dock at 75 Bluff Avenue, a waterfront property in Rowayton, has long history of common ownership with Tavern Island and is accessory use).
  • Fairfield Merrittview, L.P. v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4016844S (August 6, 2012, Aronson, JTR) (valuation of an eight-story Class A multi-tenant office complex).
  • Cunningham v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 116010912 (May 30, 2012, Aronson, JTR) (statutorily provided 10-day notice period regarding jeopardy assessment runs from the mailing date of the Billing Notice).
  • Eyre, LLC v. Woodbury, Superior Court, judicial district of New Britain, Docket No. CV 094027964 (May 16, 2012, Aronson, JTR) (sale of subject property less than one year from revaluation date was best comparable; plaintiff failed in its burden of proof to show that it was aggrieved by the BAA’s action).
  • Home Depot USA, Inc. v. Danbury, Superior Court, judicial district of New Britain, Docket No. CV 094021519 (May 16, 2012, Aronson, JTR) (sales comparison approach most credible in the valuation of an owner-occupied big-box store although both appraisers relied on the income capitalization approach).

2011

  • Machholz v. Bloomfield, Superior Court, judicial district of New Britain, Docket No. CV 106005915 (December 2, 2011, Aronson, JTR) (assessor had authority to eliminate subject property’s open space designation when the town’s zoning regulations were amended).
  • Redding Life v. Redding, Superior Court, judicial district of New Britain, Docket No. CV 10 6006338 (November 30, 2011, Aronson, JTR) (imposition of 10% penalty for failure to comply with General Statutes 12-63c (a) set aside when assessor failed to correctly address two mailings with requests for financial information to plaintiff).
  • Branhaven Properties v. Monroe, Superior Court, judicial district of New Britain, Docket No. CV 10 6006210 (November 7, 2011, Aronson, JTR) (valuation of a multi-tenant office complex on 3.6 acres of land; there are thirteen rentable units within eight, two-story wood frame buildings connected by walkways).
  • The Good Foundation v. Windham, Superior Court, judicial district of Windham at Putnam, Docket No. CV 08 4008026 (October 14, 2011, Aronson, JTR) (foundation’s real and personal property were exempt from taxation pursuant to General Statutes § 12-81 (7) as the foundation was organized for scientific pursuits).
  • Kasica v. Columbia, Superior Court, judicial district of New Britain, Docket Nos. CV 09 5014848 and 10 6006117 (October 6, 2011, Aronson, JTR) (valuation of partially-constructed house on 3.44-acre lot from a total tract of 186 acres of forest land in Columbia and Hebron; applicability of General Statutes § 12-53a versus § 12-55).
  • Bergere v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4017045S (August 8, 2011, Aronson, JTR) (valuation of seasonal cottage on 0.44 acres of land with frontage on Long Island Sound).
  • Sono Equities v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4016818S (August 8, 2011, Aronson, JTR) (no meeting of the minds regarding settlement agreement as reflected in a series of emails between counsel).
  • Kweskin v. Norwalk, Superior Court, judicial district of Stamford, Docket No. CV 09 4016756S (June 16, 2011, Aronson, JTR) (valuation of 100-year-old beach house with beautiful view of Long Island Sound but no parking and water leakage stigma).
  • Macy’s v. Meriden and Sears v. Meriden, Superior Court, judicial district of New Haven at Meriden, Docket Nos. CV 07 4007788 and 4007789 (June 15, 2011, Aronson, JTR) (reliance on the sales comparison approach for the valuation of owner-occupied anchor stores in the Meriden Mall; no basis found for a claim under § 12-119 as a stipulated judgment entered into by the assessor and a property owner cannot form the basis to require an assessor to equalize assessments pursuant to § 12-55 since a stipulated judgment is not an adjudication on the merits).
  • BYK Chemie USA, Inc. v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 09 4020286S (April 28, 2011, Aronson, JTR) (whether § 12-600 requires prepayment of taxes, penalties and interest when taking an appeal from a decision of the commissioner of revenue services pursuant to § 12-597).
  • Zlotnick Construction v. Stratford, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 08 4025152 (March 18, 2011, Aronson, JTR) (obligation of taxpayer to cooperate with assessor; award of attorney’s fees for bad faith).
  • Dabush v. Weston, Superior Court, judicial district of New Britain, Docket No. CV 09 5014943S (February 1, 2011, Aronson, JTR) (Section 12-119 appeal not an alternative to a § 12-117a appeal).
  • Redding Life Care, LLC v. Redding, Superior Court, judicial district of New Britain, Docket No. CV 08 4019333S (February 23, 2011, Aronson, JTR) (valuation of a continuing care retirement community (CCRC) using the going concern value method).
  • Hunt v. Andover, Superior Court, judicial district of Tolland at Rockville, Docket No. CV 09 4011315S (January 6, 2011, Aronson, JTR) (while the assessor has an obligation to carry a "watchtower" role, giving him or her the authority to equalize assessments and to correct mistakes and make other corrections as "required by law," this right is not unfettered).

2010

  • Coppola v. Cromwell, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 09 4010452S (October 22, 2010, Aronson, JTR) (valuation of an overbuilt house encumbered by an open space easement running in favor of a homeowner’s association).
  • Pinecrest Estates v. Newtown, Superior Court, judicial district of Danbury, Docket No. CV 08 4008929 (September 21, 2010, Aronson, JTR) (valuation of abandoned former alcohol treatment hospital with seven freestanding buildings located in a residential two-acre zone).
  • Tourgate Realty, Inc. v. Columbia, Superior Court, judicial district of Tolland at Rockville, Docket No. 07 4007272 (August 25, 2010, Aronson, JTR) (valuation of real estate supporting an automobile dealership; consideration of "Blue Sky").
  • Pelletier v. Westbrook, Superior Court, judicial district of Middlesex at Middletown, Docket No. 094010710 (July 30, 2010, Aronson, JTR) (valuation of waterfront house lacking sandy beach).
  • Stop & Shop v. Danbury, Superior Court, judicial district of New Britain, Docket No. CV 08 4021509S (July 14, 2010, Aronson, JTR) (valuation of two supermarkets).
  • NGC Realty, LLC v. Fairfield, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 06 4016203S (May 25, 2010, Aronson, JTR).
  • Stapleton v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 09 4020332S (May 13, 2010, Aronson, JTR).
  • River Properties v. Essex, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 094010182 (April 19, 2010, Aronson, JTR) (motion for interest and costs).
  • River Properties v. Essex, Superior Court, judicial district of Middlesex at Middletown, Docket No. 094010182 (February 22, 2010, Aronson, JTR) (valuation of marina).
  • Gulia v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 044000794 (January 11, 2010, Aronson, JTR) (valuation of marina).

2009

  • Cadlerock Properties Joint Venture, L.P. v. Ashford, Superior Court, judicial district of Windham at Putnam, Docket No. 084007374 (December 1, 2009, Aronson, JTR).
  • Genovese v. New Britain, Superior Court, judicial district of New Britain, Docket No. CV 08 4018797S (October 30, 2009, Aronson, JTR).
  • Bristol v. Harwinton, Superior Court, judicial district of New Britain, Docket No. CV 09 4021684S (October 30, 2009, Aronson, JTR).
  • Mulero v. Wethersfield, Superior Court, judicial district of New Britain, Docket No. CV 08 4017412S (September 22, 2009, Aronson, JTR).
  • Devine v. Middletown, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 08 4008835 (September 11, 2009, Aronson, JTR).
  • Housatonic Railroad Co. v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 08 4016562 (June 24, 2009, Aronson, JTR).
  • Kuchinski v. Stratford, Superior Court, judicial district of New Britain, Docket No. CV 05 4015716 (April 24, 2009, Aronson, JTR).
  • Scholastic Book Clubs, Inc. v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket Nos. CV 07 4013027 & CV 07 4013028 (April 9, 2009, Cohn, J.) (for purposes of sales and use tax liability, schoolteachers are not SBC’s in-state "representatives" as defined under General Statutes § 12-407 (a) (15) (A)).
  • Alexandre v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket Nos. CV 07 4015060 (March 17, 2009, Aronson, JTR) (sales and use tax liability and interest upheld as taxpayer’s reliance on "Z tapes" were not an appropriate substitute for cash register tapes; taxpayer’s appeal of jeopardy assessment sustained).
  • Kraiza v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 04 4002676 (February 2, 2009, Aronson, JTR) (when is tax assessment final for purposes of a discharge in bankruptcy).

2008

  • Vaccaro v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 07 4021160 (December 10, 2008, Aronson, JTR) (obligation of taxpayer to file declaration of personal property with assessor for the purpose of listing property for assessment on the municipality’s grand list).
  • Wiele v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 07 4020814 (December 2, 2008, Aronson, JTR) (vehicle was assessed on October 1 despite owners moving out-of-state with the vehicle prior to the assessment date; statute of limitations in General Statutes § 12-119 waived).
  • Pilot’s Point Marina, Inc. v. Westbrook, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 07 4007441 (November 6, 2008, Aronson, JTR) (valuation of marina including 852 boat slips, buildings, shops, restaurant, industrial and warehouse space, commercial and retail space and residential apartments).
  • Gulia v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 04 4000794 (October 31, 2008, Aronson, JTR) (motion to dismiss for lack of subject matter jurisdiction denied; owner of property properly took appeal of assessment).
  • Sacheti v. Westbrook, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 074007482 (September 11, 2008, Aronson, J.T.R.) (valuation of a small ranch-style ocean front home with 50-feet of frontage on Long Island Sound).
  • Snake Meadow Club, Inc. v. Killingly, Superior Court, judicial district of Windham at Putnam, Docket No. CV 07 4006068S (July 24, 2008, Aronson, J.T.R.) (assessor under no statutory authority to recognize agreement between plaintiff and AT&T to consider cell tower erected on plaintiff’s property as personalty rather than realty).
  • HVT, Inc. v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 074012864 (May 27, 2008, Aronson, J.T.R.) (motor vehicle renewal registration fees paid by lessees on behalf of the lessor are part of the gross receipts attributable to the lease and subject to the sales tax).
  • Hartford/Windsor Healthcare Properties, LLC v. Hartford, Superior Court, judicial district of New Britain, Docket No. CV 074014469; Trinity Hill Realty, Inc. v. Hartford, Superior Court, judicial district of New Britain, Docket No. CV 074014470 (April 2, 2008, Aronson, J.T.R.) (nursing home classified as commercial, not residential or apartment property).
  • HealthSouth Corp. v. Waterbury, Superior Court, judicial district of New Britain, Docket No. CV 054011048; HealthSouth Corp. v. Madison, Superior Court, judicial district of New Britain, Docket No. CV 054010916; HealthSouth Corp. v. Fairfield, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 054010807; HealthSouth Corp. v. Willimantic, Superior Court, judicial district of Windham at Putnam, Docket No. CV 054002794; HealthSouth Corp. v. Norwalk, Superior Court, judicial district of Stamford/Norwalk at Stamford, Docket No. CV 054006234 (March 13, 2008, Aronson, J.T.R.).
  • Aspetuck Land Trust, Inc. v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV064016847 (March 3, 2008, Cohn, J.) (whether undeveloped island property held for charitable purpose was entitled to tax exemption).
  • Achillion Pharmaceuticals, Inc. v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 06 4012046 (February 7, 2008, Aronson, JTR).
  • Burlington Coat Realty v. East Windsor, Superior Court, judicial district of New Britain, Docket No. CV 064011423S (January 3, 2008, Aronson, JTR) (valuation of owner/occupied big box retail property).

2007

  • Goodspeed Airport, LLC v. East Haddam, Superior Court, judicial district of Middlesex at Middletown, Docket Nos. CV 040104527S; CV 064005318S; CV 064005319S (December 20, 2007, Aronson, JTR) (valuation of commercial utility airport partly classified as open space).
  • J.C. Penney v. Manchester, Superior Court, judicial district of New Britain, Docket No. CV 064010562S (November 13, 2007, Aronson, JTR) (issue involved the timely filing of a personal property declaration for a large commercial distribution center).
  • Dominion Nuclear v. Waterford, Superior Court, judicial district of New London, Docket No. CV 03 0566126 (November 8, 2007, Aronson, JTR) (valuation of a nuclear power plant).
  • Sullivan v. Bridgeport , Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 04 4000507 (August 2, 2007, Aronson, JTR) (valuation of eighty-year-old single-family house converted into three apartments).
  • Sullivan v. Bridgeport, Superior Court, judicial district of New Britain, Docket No. CV 07 4013444 (August 2, 2007, Aronson, JTR) (personal property consisting of stoves and refrigerators located in leased apartments are not exempt from taxation as household furniture pursuant to General Statutes § 12-81 (31)).
  • PJM & Associates, LC v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 05 4009473; Bridgeport Towers, LLC v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 05 4009474 (July 27, 2007, Aronson, JTR) (interpretation of the penalty provision in General Statutes § 12-63c dealing with taxpayers failure to provide the assessor with rental income and expense information).
  • Krevis v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 06 4014350 (July 17, 2007, Aronson, JTR) (declaratory judgment denied and judgment entered in favor of the defendant; one-year statute of limitations in General Statutes § 12-119 applicable to the facts in this case; plaintiff failed to overcome the statutory presumption that his motor vehicles are sited for tax purposes at his residence in Bridgeport).
  • Rainforest Café, Inc. v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 05 4004842 (June 21, 2007, Aronson, JTR) (in contracting with a nonresident contractor for services to be performed in Connecticut, the in-state purchaser of services must comply with the requirements of General Statutes § 12-430).
  • Sikorsky Aircraft Corp. v. DRS, Superior Court, Judicial District of New Britain, Docket No. CV 06 4009194 (May 16, 2007, Aronson, JTR) (with respect to sales and use tax assessments, plaintiff was entitled to the benefits of the aircraft exemption, General Statutes § 12-412 (78), because materials, tools, fuel, machinery and equipment used for research and development activities, in this case, were so integrated with the manufacturing process of aircraft).
  • Sakon v. Glastonbury, Superior Court, Judicial District of New Britain, Docket Nos. CV 054003783 & 054006620 (April 27, 2007, Aronson, JTR) (highest and best use of three, contiguous parcels of undeveloped land, owned or controlled by the same taxpayer, located in a planned travel zone, were for commercial use, not for a park).
  • Moutinho v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 04 0412557 (April 11, 2007, Aronson, JTR) (valuation of 1.86 acre parcel of land located in a light industrial zone improved with two buildings consisting of an office/warehouse and garage).
  • Griswold Airport v. Madison, Superior Court, judicial district of New Britain, Docket No. CV 05 4011562 (March 30, 2007, Aronson, JTR) (assessor was without authority to terminate open space classification of airport and then revalue property for condominium use).
  • Rizzuto v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 06 4008351 (February 28, 2007, Aronson, JTR) (Burden of Proof involving change of domicile is by clear and convincing evidence).
  • St. Joseph Living Center v. Windham, Superior Court, judicial district of Windham at Putnam, Docket No. CV 04 0072963 (February 23, 2007, Aronson, JTR) (church-affiliated nursing home facility not exempt from property taxes because it was not used exclusively for charitable purpose).
  • Stone v. DRS, Superior Court, judicial district of New Britain, Docket No. CV 04 4001070 (February 7, 2007, Aronson, JTR) (slot machine gambling activities insufficient to claim that plaintiff was a professional gambler which would allow the deduction of losses to the extent of winnings).
  • Sheridan v. Killingly, Superior Court, judicial district of Windham at Putnam, Docket No. CV 03 007 0359 (January 12, 2007, Aronson, JTR) (on remand, valuation of 202-acre site with 31 acres divided into 274 lots; issue of the valuation of leasehold interests in the lots).

2006

  • Middletown Oxford L.P. v. Middletown, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 04 0104632 (December 11, 2006, Aronson, JTR) (valuation of property containing thirteen, three-story walk-up, garden-style apartment buildings with 336 units).
  • Hotshoe Enterprises, LLC v. Hartford, Superior Court, Judicial District of New Britain, Docket No. CV 05 4007951 (November 30, 2006, Aronson, JTR) (condominium hangar units located on a state-owned airport and leased to private individuals exempt from municipal property taxes pursuant to § 12-64 (c)).
  • Goodspeed Airport, LLC v. East Haddam, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 04 0104527 (November 7, 2006, Aronson, JTR) (plaintiff’s application for open space designation in flood plain designated area located on property used as an airport).
  • Albemarle Weston Street, LLC v. Hartford, Superior Court, judicial district of New Britain, Docket No. CV 05 4006029 (September 22, 2006, Aronson, JTR) (appeal sustained; assessor’s unsupported claim of mistake during the 1999 revaluation process provided no basis for an interim revaluation).
  • Message Center Management, Inc. v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket Nos. CV 05 4006475/76 (August 29, 2006, Aronson, JTR) (appeal sustained; certain wireless business activities are not "management services" as provided for in General Statutes § 12-407 (a) (37) (I)).
  • Berger v. New London, Superior Court, judicial district of New London, Docket No. CV 04 0569644 (April 20, 2006, Aronson, JTR) (valuation of beach front lot with drainage pipe, multiple ownerships and deed restrictions).
  • Dominion Nuclear v. Waterford, Superior Court, judicial district of New Britain, Docket No. CV 03 0566126 (April 7, 2006, Aronson, JTR) (transferability of exemption).
  • Avon Realty, LLC v. Avon, Superior Court, judicial district of New Britain, Docket No. CV 04 0527376 (March 24, 2006, Aronson, JTR) (valuation of a 120-bed nursing home built in 1965 and renovated in 1976 as a going concern).
  • General Electric Co. v. Bridgeport, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 01 0387853 (February 22, 2006, Aronson, JTR) (valuation of approximately 76.5 acres containing a five-story, mill-type industrial use facility built in 1915 and comprised of thirteen interconnected buildings containing 1,393,592 square feet as well as a powerhouse, pond and rail spur).
  • Goodspeed Airport, LLC v. East Haddam, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 04 0104527 (February 7, 2006, Aronson, JTR) (pursuant to General Statutes § 12-107e, whether, on the merits of the plaintiff’s application for open space classification, plaintiff was entitled to designate a portion of the subject airport as open space land for valuation purposes).
  • Gavigan v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket No. CV 05 4003769 (January 27, 2006, Aronson, JTR) (deficiency assessments for income tax years 1998-2001 challenged by plaintiffs claiming earned income was not taxable as wages).
  • Executive Square v. Wethersfield, Superior Court, judicial district of New Britain, Docket No. CV 04 4000074 (January 4, 2006, Aronson, JTR) (valuation of 12-story housing complex for low and moderate income elderly residents where the issue was whether, under the income approach, contract rent or market rent should be used in determining net income).

2005

  • C & H Associates L. P. v. Stratford, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 99 0364371; Docket No. CV 01 0385288 (November 7, 2005, Aronson, JTR) (dismissal of appeal seeking modification of an order from a prior appeal; dismissal of appeal where plaintiff failed to show aggrievement in valuation of condominium units in housing complex).
  • Abington, LLC v. Avon, Superior Court, judicial district of New Britain, Docket No. CV 04 0527106 (October 27, 2005, Aronson, JTR) (valuation of a large mountaintop estate containing a primary residence, ancillary buildings and forest land).
  • Cadlerock Properties Joint Venture, L.P. v. Ashford, Superior Court, judicial district of Windham at Putnam, Docket No. CV 04 0072796 (October 14, 2005, Aronson, JTR) (valuation of 284 acres of land zoned for commercial and residential uses along U.S. Route 44; applicability of General Statutes § 12-63e to reduce value of land where environmental contamination exists).
  • Pilot's Point Marina, Inc. v. Westbrook, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 02 0098650 (October 6, 2005, Aronson, JTR) (valuation of marina).
  • General Electric Co. v. Fairfield, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 02 0392891 (July 22, 2005, Aronson, JTR) (valuation of owner-occupied corporate headquarters)
  • Dominion Nuclear v. Waterford, Superior Court, judicial district of New Britain, Docket No. CV 03 0566126 (May 27, 2005, Aronson, JTR) (Statutory exemption cannot be transferred unless specifically provided for in the statute; the role of the assessor in relationship to the grant of statutory exemption).
  • Amen v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket No. CV 02 0515337 (April 14, 2005, Aronson, JTR) (Issue of whether a change of domicile or residence, because of the taxpayer's move to a foreign country while on an expatriate assignment, places the taxpayer in a nonresident tax status for personal income tax purposes).
  • Woodgate II Limited Partnership v. Enfield, Superior Court, judicial district of New Britain, Docket No. CV 02 0515611 (March 17, 2005, Aronson, JTR) (Valuation of subsidized housing complex).
  • Blasko v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket No. CV 04 0525585 (March 10, 2005, Aronson, JTR) (Applicability of Connecticut alternative minimum tax credit).
  • Benchmark Niantic Senior Housing, Inc. v. East Lyme, Superior Court, judicial district of New London, Docket No. CV 02 0562437 (March 3, 2005, Aronson, JTR) (Valuation of newly constructed assisted living facility).

2004

2003

2002

2001