Opinion
(SC 16231)
Argued April 25, 2000
Officially released June 13, 2000
Appeal from the defendant's denial of the plaintiff's claim for a refund of state sales and use taxes assessed against it in connection with certain payroll reimbursements the plaintiff received for business management services provided to the owner of a certain shopping mall, brought to the Superior Court in the judicial district of New Britain, Tax Session, and tried to the court, Hon. Arnold W. Aronson, judge trial referee, who, exercising the powers of the Superior Court, rendered judgment sustaining the plaintiff's appeal, from which the defendant appealed. Affirmed.
Jonathon L. Ensign, assistant attorney general, with whom, on the brief, was Richard Blumenthal, attorney general, for the appellant (defendant).
Robert M. Dombroff, with whom were Nora E. LaFreniere and, on the brief, Ann M. Siczewicz, for the appellee (plaintiff).
Opinion
The defendant, Gene Gavin, the commissioner of revenue services (commissioner), appeals from the judgment of the trial court reversing the commissioner's determination that the plaintiff, T.W.L.S. Management Company, Inc., was not entitled to a tax refund and ordering the commissioner to refund the plaintiff $287,433.19.
The commissioner appealed from the judgment of the trial court to the Appellate Court, and we transferred the appeal to this court pursuant to Practice Book § 65-1 and General Statutes § 51-199 (c).
Having reviewed the briefs, the record and the arguments of the parties, we conclude that the judgment of the trial court should be affirmed. In its thorough and thoughtful memorandum of decision, the trial court properly resolved the issues on appeal. T.W.L.S. Management Co. v. Gavin, 46 Conn. Sup. 401, 754 A.2d 222 (1999).