Loomis Institute v. Windsor
In Loomis Institute v. Windsor, 234 Conn. 169, 177, 661 A.2d 1001 (1995), an educational institution owned residential property on its campus that was used to house some of its faculty.
The school established the fact that the faculty residences were used exclusively for educational purposes by presenting proof that the faculty members residing therein were required to act in loco parentis and to provide counseling for the school's boarding students. They were on call, twenty-four hours a day, to take care of any problems that might arise at the school. Id., 172-73.
Because their immediate presence was essential to the education of the school's boarding students, the school was held to be entitled to a tax exemption. Id., 177-79.