T.W.L.S. MANAGEMENT COMPANY, INC. v. GENE GAVIN, COMMISSIONER OF REVENUE SERVICES

T.W.L.S. MANAGEMENT COMPANY, INC. v. GENE GAVIN, COMMISSIONER OF REVENUE SERVICES (SC 16231) McDonald, C. X, and Norcott, Palmer, Sullivan and Vertefeuille, Js. Argued April 25 officially released June 13, 2000 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). [MAJORITY — PER CURIAM.] Opinion PER CURIAM. 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. 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). The judgment is affirmed. 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).