Connecticut Superior Court October 17, 1995, No. CV95-0545815S (Levy v. Commissioner of Revenue Services, No. Cv95-0545815s (Oct. 17, 1995))

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]MEMORANDUM OF DECISION Facts: This action is an appeal from the denial by the commissioner of revenue services (commissioner) of the plaintiffs' claim for a refund of taxes previously paid.