burden of proving error in Connecticut

2000Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.’ ” Id., quoting Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990).

2000Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.’ ” Id., quoting Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990).

2012In Payne , however, the court concluded that “[djespite our reallocation of the burden when the trial court is faced with the question of joinder of cases for trial, the defendant’s burden of proving error on appeal when we review the trial court’s order of joinder remains the same.” Id., 550 n.ll.

2012In Payne , however, the court concluded that “[djespite our reallocation of the burden when the trial court is faced with the question of joinder of cases for trial, the defendant’s burden of proving error on appeal when we review the trial court’s order of joinder remains the same.” Id., 550 n.11.

2002Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.” Oxford Tire Supply, Inc. v. Commissioner of Revenue Services, 253 Conn. 683, 690 , 755 A.2d 850 (2000).

2002Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.” Oxford Tire Supply, Inc. v. Commissioner of Revenue Services, 253 Conn. 683, 690 , 755 A.2d 850 (2000).

2000Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.’ ” Id., quoting Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990).

2000Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.'" Id., quoting Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services , 213 Conn. 365 , 369 , 567 A.2d 1218 (1990).

2003It is well established that “the burden of proving an error in a deficiency assessment is on the plaintiff . . . .” (Citations omitted.) New England Yacht Sales, Inc. v. Commissioner of Revenue Services, 198 Conn. 624, 634 , 504 A.2d 506 (1986); see H.

2003It is well established that “the burden of proving an error in a deficiency assessment is on the plaintiff . . . .” (Citations omitted.) New England Yacht Sales, Inc. v. Commissioner of Revenue Services, 198 Conn. 624, 634 , 504 A.2d 506 (1986); see H.

2003Accordingly, the employee has the burden of proving a violation of important public policy." (Citations omitted; emphasis in original; internal quotation marks omitted.) Cimochowski v. Hartford Public Schools , 261 Conn. 287 , 306 , 802 A.2d 800 (2002).

2003Accordingly, the employee has the burden of proving a violation of important public policy." (Citations omitted; emphasis in original; internal quotation marks omitted.) Cimochowski v. Hartford Public Schools , 261 Conn. 287 , 306 , 802 A.2d 800 (2002).

2000Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990); United Illuminating Co. v. Groppo, 220 Conn. 749, 752-53 , 601 A.2d 1005 (1992); United Church of Christ v. West Hartford, 206 Conn. 711, 718-19 , 539 A.2d 573 (1988).” (Internal quotation marks omitted.) Common Fund v. Fairfield, 228 Conn. 375, 380-81 , 636 A.2d 795 (1994).

1994Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.” Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990); United Illuminating Co. v. Groppo, 220 Conn. 749, 752-53 , 601 A.2d 1005 (1992); United Church of Christ v. West Hartford, 206 Conn. 711, 718-19 , 539 A.2d 523 (1988).

1994Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.” Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990); United Illuminating Co. v. Groppo, 220 Conn. 749, 752-53 , 601 A.2d 1005 (1992); United Church of Christ v. West Hartford, 206 Conn. 711, 718-19 , 539 A.2d 523 (1988).

1994Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.” Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990); United Illuminating Co. v. Groppo, 220 Conn. 749, 752-53 , 601 A.2d 1005 (1992); United Church of Christ v. West Hartford, 206 Conn. 711, 718-19 , 539 A.2d 523 (1988).

2026See General Statutes § 12-391 (h) (1); see also Alexandre v. Commissioner of Revenue Services, supra, 577 (“[i]t is well established that the burden of proving an error in a deficiency assessment is on the plaintiff” (internal quotation marks omitted)); Old Farms Associates v. Com- missioner of Revenue Services, 279 Conn. 465, 481 n.13, 903 A.2d 152 (2006) (taxpayer challenging assessment of property bears burden of establishing that property was overassessed).

2026See General Statutes § 12-391 (h) (1); see also Alexandre v. Commissioner of Revenue Services, supra, 577 (“[i]t is well established that the burden of proving an error in a deficiency assessment is on the plaintiff” (internal quotation marks omitted)); Old Farms Associates v. Com- missioner of Revenue Services, 279 Conn. 465, 481 n.13, 903 A.2d 152 (2006) (taxpayer challenging assessment of property bears burden of establishing that property was overassessed).

2025Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.’’ (Internal quotation marks omitted.) Sikorsky Aircraft Corp. v. Commissioner of Revenue Services, 297 Conn. 540, 547 , 1 A.3d 1033 (2010).

2025Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.’’ (Internal quotation marks omitted.) Sikorsky Aircraft Corp. v. Commissioner of Revenue Services, 297 Conn. 540, 547 , 1 A.3d 1033 (2010).

2024In support of her claim on appeal, the defendant first argues that the court should have held the plaintiff to the burden of proving its claim by a fair preponderance of the evidence15 but, instead, improperly applied a 15 Proof by a preponderance of the evidence means, after a consideration of all the evidence fairly and impartially, there is enough evidence to produce ‘‘a reasonable belief that what is sought to be proven is more likely true than not true.’’ (Internal quotation marks omitted.) State v. Aviles, 277 Conn. 281, 317 , 891 A.2d 935 , cert. denied, 549 U.S. 840 , 127 S. Ct. 108 ,

2024In support of her claim on appeal, the defendant first argues that the court should have held the plaintiff to the burden of proving its claim by a fair preponderance of the evidence15 but, instead, improperly applied a 15 Proof by a preponderance of the evidence means, after a consideration of all the evidence fairly and impartially, there is enough evidence to produce ‘‘a reasonable belief that what is sought to be proven is more likely true than not true.’’ (Internal quotation marks omitted.) State v. Aviles, 277 Conn. 281, 317 , 891 A.2d 935 , cert. denied, 549 U.S. 840 , 127 S. Ct. 108 ,

2020The defendant bears a heavy burden of showing that [joinder] resulted in sub- stantial injustice, and that any resulting prejudice was beyond the curative power of the court’s instructions.’’ (Internal quotation marks omitted.) State v. McKethan, 184 Conn. App. 187 , 194–95, 194 A.3d 293 , cert. denied, 330 Conn. 931 , 194 A.3d 779 (2018). ‘‘Despite our reallo- cation of the burden when the trial court is faced with the question of joinder of cases for trial, the defendant’s burden of proving error on appeal when we review the trial court’s order of joinder remains the same.

2020The defendant bears a heavy burden of showing that [joinder] resulted in sub- stantial injustice, and that any resulting prejudice was beyond the curative power of the court’s instructions.’’ (Internal quotation marks omitted.) State v. McKethan, 184 Conn. App. 187 , 194–95, 194 A.3d 293 , cert. denied, 330 Conn. 931 , 194 A.3d 779 (2018). ‘‘Despite our reallo- cation of the burden when the trial court is faced with the question of joinder of cases for trial, the defendant’s burden of proving error on appeal when we review the trial court’s order of joinder remains the same.

2020The defendant bears a heavy burden of showing that [joinder] resulted in sub- stantial injustice, and that any resulting prejudice was beyond the curative power of the court’s instructions.’’ (Internal quotation marks omitted.) State v. McKethan, 184 Conn. App. 187 , 194–95, 194 A.3d 293 , cert. denied, 330 Conn. 931 , 194 A.3d 779 (2018). ‘‘Despite our reallo- cation of the burden when the trial court is faced with the question of joinder of cases for trial, the defendant’s burden of proving error on appeal when we review the trial court’s order of joinder remains the same.

2019"If the exceptional circumstances are present, then the holding of United States v. Cronic , 466 U.S. 648 , 659, 104 S.Ct. 2039 , 80 L.Ed.2d 657 (1984), controls, and a habeas petitioner is relieved of the burden of proving that defense counsel's concessions actually prejudiced the petitioner." The habeas court determined that the Cronic exception applies only when counsel entirely fails to function as an advocate and does not subject the state's case to meaningful adversarial testing.

2019"If the exceptional circumstances are present, then the holding of United States v. Cronic , 466 U.S. 648 , 659, 104 S.Ct. 2039 , 80 L.Ed.2d 657 (1984), controls, and a habeas petitioner is relieved of the burden of proving that defense counsel's concessions actually prejudiced the petitioner." The habeas court determined that the Cronic exception applies only when counsel entirely fails to function as an advocate and does not subject the state's case to meaningful adversarial testing.

2013See State v. Ellis, 270 Conn. 337, 376 , 852 A.2d 676 (2004) ([i]t is the defendant’s burden on appeal to show that joinder was improper by proving substantial prejudice that could not be cured by the trial court’s instructions to the jury . . - .).” (Emphasis in original; internal quotation marks omitted.) State v. Payne, supra, 303 Conn. 550 n.11 ; see also State v. LaFleur, 307 Conn. 115 , 157-58, 51 A.3d 1048 (2012); State v. Wilson, supra, 142 Conn. App. 801 ; State v. Bree, 136 Conn. App. 1, 9 , 43 A.3d 793 , cert. denied, 305 Conn. 926 , 47 A.3d 885 (2012).

2013See State v. Ellis, 270 Conn. 337, 376 , 852 A.2d 676 (2004) ([i]t is the defendant’s burden on appeal to show that joinder was improper by proving substantial prejudice that could not be cured by the trial court’s instructions to the jury . . - .).” (Emphasis in original; internal quotation marks omitted.) State v. Payne, supra, 303 Conn. 550 n.11 ; see also State v. LaFleur, 307 Conn. 115 , 157-58, 51 A.3d 1048 (2012); State v. Wilson, supra, 142 Conn. App. 801 ; State v. Bree, 136 Conn. App. 1, 9 , 43 A.3d 793 , cert. denied, 305 Conn. 926 , 47 A.3d 885 (2012).

2010Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.” (Internal quotation marks omitted.) Achillion Pharmaceuticals, Inc. v. Law, 291 Conn. 525 , 532 n.8, 970 A.2d 57 (2009).

2010Third, the taxpayer must bear the burden of proving the error in an adverse assessment concerning an exemption.” (Internal quotation marks omitted.) Achillion Pharmaceuticals, Inc. v. Law, 291 Conn. 525 , 532 n.8, 970 A.2d 57 (2009).

2003"In evaluating claims, [the court] look[s] to see whether the plaintiff has . . . alleged that his discharge violated any explicit statutory or constitutional provision . . . or whether, he alleged that his dismissal contravened any judicially conceived notion of public policy." (Internal quotation marks omitted.) Thibodeau v. Design Group One Architects, LLC , 260 Conn. 691 , 699 , 802 A.2d 731 (2002).

2003"In evaluating claims, [the court] look[s] to see whether the plaintiff has . . . alleged that his discharge violated any explicit statutory or constitutional provision . . . or whether, he alleged that his dismissal contravened any judicially conceived notion of public policy." (Internal quotation marks omitted.) Thibodeau v. Design Group One Architects, LLC , 260 Conn. 691 , 699 , 802 A.2d 731 (2002).

2003Farmers Mechanics Bank v. Kneller , 40 Conn. App. 115 , 125 (1996).

2002Id., 679 and n.2.

2001Antignani v. Britt Airways, Inc ., 58 Conn. App. 109 , 114 , 753 A.2d 366 , cert. denied, 254 Conn. 911 , 759 A.2d 504 (2000), citing Atlantic Richfield Co. v. Canaan Oil Co ., 202 Conn. 234 , 237 , 520 A.2d 1008 (1987); see also Practice Book § 10-50 ; Pagani v. BT II, Ltd.

2001Antignani v. Britt Airways, Inc ., 58 Conn. App. 109 , 114 , 753 A.2d 366 , cert. denied, 254 Conn. 911 , 759 A.2d 504 (2000), citing Atlantic Richfield Co. v. Canaan Oil Co ., 202 Conn. 234 , 237 , 520 A.2d 1008 (1987); see also Practice Book § 10-50 ; Pagani v. BT II, Ltd.

2001Antignani v. Britt Airways, Inc ., 58 Conn. App. 109 , 114 , 753 A.2d 366 , cert. denied, 254 Conn. 911 , 759 A.2d 504 (2000), citing Atlantic Richfield Co. v. Canaan Oil Co ., 202 Conn. 234 , 237 , 520 A.2d 1008 (1987); see also Practice Book § 10-50 ; Pagani v. BT II, Ltd.

2001Antignani v. Britt Airways, Inc ., 58 Conn. App. 109 , 114 , 753 A.2d 366 , cert. denied, 254 Conn. 911 , 759 A.2d 504 (2000), citing Atlantic Richfield Co. v. Canaan Oil Co ., 202 Conn. 234 , 237 , 520 A.2d 1008 (1987); see also Practice Book § 10-50 ; Pagani v. BT II, Ltd.

2001Antignani v. Britt Airways, Inc ., 58 Conn. App. 109 , 114 , 753 A.2d 366 , cert. denied, 254 Conn. 911 , 759 A.2d 504 (2000), citing Atlantic Richfield Co. v. Canaan Oil Co ., 202 Conn. 234 , 237 , 520 A.2d 1008 (1987); see also Practice Book § 10-50 ; Pagani v. BT II, Ltd.

2001Antignani v. Britt Airways, Inc ., 58 Conn. App. 109 , 114 , 753 A.2d 366 , cert. denied, 254 Conn. 911 , 759 A.2d 504 (2000), citing Atlantic Richfield Co. v. Canaan Oil Co ., 202 Conn. 234 , 237 , 520 A.2d 1008 (1987); see also Practice Book § 10-50 ; Pagani v. BT II, Ltd.

2000Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990); United Illuminating Co. v. Groppo, 220 Conn. 749, 752-53 , 601 A.2d 1005 (1992); United Church of Christ v. West Hartford, 206 Conn. 711, 718-19 , 539 A.2d 573 (1988).” (Internal quotation marks omitted.) Common Fund v. Fairfield, 228 Conn. 375, 380-81 , 636 A.2d 795 (1994).

2000Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services, 213 Conn. 365, 369 , 567 A.2d 1218 (1990); United Illuminating Co. v. Groppo, 220 Conn. 749, 752-53 , 601 A.2d 1005 (1992); United Church of Christ v. West Hartford, 206 Conn. 711, 718-19 , 539 A.2d 573 (1988).” (Internal quotation marks omitted.) Common Fund v. Fairfield, 228 Conn. 375, 380-81 , 636 A.2d 795 (1994).

1998Furthermore, “[i]t is axiomatic that a statute, even one providing for a tax exemption, should not be construed to effectuate a bizarre or irrational result.” Rich-Taubman Associates v. Commissioner of Revenue Services, 236 Conn. 613, 621 , 674 A.2d 805 (1996).

1998Furthermore, “[i]t is axiomatic that a statute, even one providing for a tax exemption, should not be construed to effectuate a bizarre or irrational result.” Rich-Taubman Associates v. Commissioner of Revenue Services, 236 Conn. 613, 621 , 674 A.2d 805 (1996).

1998Capozzi v. Luciano, 174 Conn. 170 , 173 (1978).

1997Young v. American Fidelity Insurance Co., 2 Conn. App. 282 , 286 , 479 A.2d 244 (1984).

1997Young v. American Fidelity Insurance Co., 2 Conn. App. 282 , 286 , 479 A.2d 244 (1984).