Corbin v. Townshend
Supreme Court of Connecticut
Appeal by the plaintiff from an order and decree of the Court of Probate for the district of New Haven' determining the amount of the inheritance or succession tax due the State from the estate of Mary H. Townshend of New Haven, deceased, taken to and reserved by the Superior Court in New Haven County, Webb, J., upon a demurrer to the reasons of appeal, for the advice of this court.
1Opinion of the CourtWheeler, J.
Mary H. Townshend deceased in New Haven leaving a will by which all of her property was divided between her two children. The judge of probate deducted from the appraisal value of the estate plus the gains, as a part of the expenses of the estate, the items of taxes paid various States in the United States other than Connecticut, and the Federal estate tax of September 8th, 1916, and computed the succession tax after deducting the amount of these taxes.
The Tax Commissioner appealed from this ruling and sets forth, among his reasons of appeal, that these deductions should not have been made…
2Cases cited9 opinions
- Hooper v. ShawMassachusetts Supreme Judicial Court · 1900
- McCurdy v. McCurdyMassachusetts Supreme Judicial Court · 1908
- Gallup's AppealSupreme Court of Connecticut · 1904
- Sherman v. MooreSupreme Court of Connecticut · 1915
- Hopkins' Appeal From ProbateSupreme Court of Connecticut · 1905
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- In Re Estate of MillerCalifornia Supreme Court · 1921
- State v. SpokaneWashington Supreme Court · 1922
- Plunkett v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1919
34 more not listed; retrieve them via the Exa API.