A one-man 501(c)(3) research foundation that apparently has no income, has no bank account, and had not filed any tax returns is entitled to a real estate tax exemption on its dilapidated building in Windham CT, a trial court in Connecticut has held. Dr. Philip Jay Mann, a Ph.D. in electromagnet and physical electronics, who conducts research in “unresolved, undeveloped areas of fundamental physics,” formed a nonprofit corporation in 2006 to promote such research. He served as its president and research director and paid its expenses from his personal funds. He agreed that the property was dilapidated and in disarray, but said he spent between 30 and 50 hours a week in the premises...