Advance Release Opinions – Appellate Court – February 13

Digest of Connecticut Appellate Court advance release opinions about trusts and estates, tax assessment, and appellate procedure.

Trusts and Estates

Cook v. Purtill – Non-attorney trustee of charitable trust did not have authority in that capacity to appeal on behalf of the trust.

Tax Assessment

Kohl’s Department Stores, Inc. v. Rocky Hill – Town’s tax assessor could rely on statutory depreciation schedule in assessing Kohl’s personal property even though Town had not adopted the schedule by ordinance.

Appellate Procedure

U.S. Bank, N.A. v. Armijo – Trial court denied Armijo’s first motion to dismiss for lack of standing and her motion to reargue that denial. Armijo did not timely appeal either decision. Instead, she filed a second motion to dismiss on the same grounds as she asserted in the first motion. The trial court denied the second motion “under the law of the case on the merits and the motion to reargue.” Armijo appealed, but raised only the standing issue. Since she did not attack, or even mention, either basis for the trial court’s denial of the second motion, the Appellate Court could not review the appeal.