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  • 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).

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  • 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).
  • 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. CV 064016847 (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).
  • 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).
  • 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).

  • 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).
  • Deyo v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket No. CV 03 0524331 (September 27, 2004, Aronson, JTR)
    • .
  • Dominion Nuclear v. Waterford, Superior Court, judicial district of New London, Docket No. CV 03 0566126 (September 23, 2004, Aronson, JTR).
  • Sun Valley Camping Cooperative, Inc. v. Stafford, Superior Court, judicial district of Tolland at Rockville, Docket No. CV 01 0076121 (September 9, 2004, Aronson, JTR).
  • Essex Savings Bank v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket No. CV 04 0525419 (August 25, 2004, Aronson, JTR).
  • Wolman v. Deep River, Superior Court, judicial district of Middlesex at Middletown, Docket No. CV 02 0099002 (August 5, 2004, Aronson, JTR).
  • Autotote Enterprises, Inc. v. Division of Special Revenue, Superior Court, judicial district of New Britain, Docket No. CV 03 0523933 (July 28, 2004, Aronson, JTR).
  • International Business Machines Corp. v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket No. CV 03 0519851 (July 23, 2004, Aronson, JTR).
  • Southern New England Telephone Co. v. East Hartford, Superior Court, judicial district of New Britain, Docket No. CV 02 0515610 (July 19, 2004, Aronson, JTR).
  • Parrotta v. Newington, Superior Court, judicial district of New Britain, Docket No. CV 01 0508277 (July 8, 2004, Aronson, JTR).
  • Autotote Enterprises, Inc. v. Division of Special Revenue, Superior Court, judicial district of New Britain, Docket No. CV 03 0523933 (July 1, 2004, Aronson, JTR) (37 Conn. L. Rptr. 411).
  • Thiemann v. Estate of Mary E. Clark, Superior Court, judicial district of New Britain, Docket No. CV 02 0521605 (May 13, 2004, Aronson, JTR).
  • Fedus v. Colchester, Superior Court, judicial district of New London at Norwich, Docket No. CV 02 0125210 (April 19, 2004, Aronson, JTR) (36 Conn. L. Rptr. 821).
  • Dominion Nuclear v. Waterford, Superior Court, judicial district of New London, Docket No. CV 03 0566126 (April 12, 2004, Aronson JTR) (36 Conn. L. Rptr. 787).
  • RK Newington, LLC v. Newington, Superior Court, judicial district of New Britain, Docket No. CV 02 0515387 (April 8, 2004, Aronson, JTR).
  • System Freight, Inc. v. Montville, Superior Court, judicial district of New London, Docket No. CV 98 0548863 (March 29, 2004, Aronson, JTR) (36 Conn. L. Rptr. 824).
  • Chatterjee v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket No. CV 00 0500672 (March 10, 2004, Aronson, JTR) (36 Conn. L. Rptr. 612).
  • Taylor v. Commissioner of Revenue Services, 48 Conn. Sup. 410 (2004) (Aronson, JTR).
  • Meriden v. Berlin, 48 Conn. Sup. 406 (2004) (Aronson, JTR).
  • Gavigan v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket Nos. CV 03 0519616/CV 03 0519924 (February 20, 2004, Aronson, JTR).
  • Chelsea G.C.A. Realty v. Clinton, 48 Conn. Sup. 387 (2004) (Aronson, JTR).
  • Sullivan v. Westbrook, Superior Court, judicial district of Middlesex at Middletown, Docket Nos. CV 02 0098896/97 (January 23, 2004, Aronson, JTR).
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  • Daimler Chrysler Services North America, LLC v. Commissioner of Revenue Services, Superior Court, judicial district of New Britain, Docket No. CV 02 0514699 (December 31, 2003, Aronson, JTR) (36 Conn. L. Rptr. 345).
  • Daggett v. Colchester, Superior Court, judicial district of New London at Norwich, Docket No. CV 02 0125175 (December 31, 2003, Aronson, JTR).
  • 400 Long Beach Limited Partnership v. Stratford, Superior Court, judicial district of Fairfield at Bridgeport, Docket No. CV 01 0382971 (November 25, 2003, Aronson, JTR).
  • 725 ½ New Britain Avenue Corp. v. Newington, Superior Court, judicial district of New Britain, Docket No. CV 02 0514691 (November 25, 2003, Aronson, JTR).
  • Fox v. Windham, Superior Court, judicial district of Windham at Putnam, Docket No. CV 03 0070735 (November 4, 2004, Aronson, JTR).
  • Plasse v. Commissioner of Revenue Services, 49 Conn. Sup. 38 (2003) (Aronson, JTR).
  • Renaissance Management Co. v. Commissioner of Revenue Services, 48 Conn. Sup. 221 (2003) (Aronson, JTR).
  • Dell Catalog Sales v. Commissioner of Revenue Services, 48 Conn. Sup. 179 (2003) (Aronson, JTR).
  • Chatterjee v. Commissioner of Revenue Services, 48 Conn. Sup. 28 (2003) (Aronson, JTR).
  • National Amusements, Inc. v. East Windsor, Superior Court, judicial district of New Britain, Docket No. CV 00 0503380 (February 10, 2003, Aronson, JTR) (34 Conn. L. Rptr. 84).
  • Girl Scouts, CT Trails Council, Inc.v. East Haven, 47 Conn. Sup. 550 (2002) (Aronson, JTR).
  • Lombardo’s Ravioli Kitchen v. Ryan, 47 Conn. Sup. 540 (2002) (Aronson, JTR).
  • Isaiah 61:1, Inc. v. Bridgeport, 47 Conn. Sup. 520 (2002) (Aronson, JTR).
  • Yale Church of Truth v. Windsor Locks, judicial district of New Britain, Docket No. CV 98 0492301 (January 12, 2001, Aronson, JTR).