Connecticut Superior Court August 10, 2001, No. CV99-0495538S (Sullivan v. Commissioner of Revenue Serv., No. Cv99-0495538s (Aug. 10, 2001))

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.] MEMORANDUM OF DECISION The plaintiffs, Edward D. Sullivan and Elizabeth W. Sullivan, appeal from a decision of the defendant, Commissioner of Revenue Services, upholding the assessment of conveyance tax on property transferred by Edward D. Sullivan to Hillview Apartments, LLC, a limited liability company, in August, 1996.