Barnett v. Comm. of Revenue Services, No. Cv 01 0511923s (Aug. 14, 2002)

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]

MEMORANDUM OF DECISION ON CROSS MOTIONS FOR SUMMARY JUDGMENT

The issue in this case is whether General Statutes § 12-391 (a) allows a credit for the succession tax against the estate tax when the succession tax liability has been satisfied by a credit, and not by an actual payment of the tax.

Both the plaintiff and the defendant agree that there are no material facts in issue in this case, and both move for summary judgment in their favor. The following facts are not in dispute. The decedent, Lauren E. Meyers, Jr., died…