Legal Opinion
Bridgeport-City Trust Co. v. Sullivan
Supreme Court of Connecticut
Decided February 5, 1959PublishedCited by 5 opinions
1Opinion of the CourtMurphy, J.
Frederick S. McDaniel of Bridgeport died on August 17, 1956. The plaintiff is the executor of his estate and is also the trustee of two irrevocable trusts that McDaniel established for the benefit of blood relatives in 1935 and 1936. The Probate Court held that the transfers of the securities into the trusts were subject to the Connecticut succession tax. From this decree the plaintiff appealed to the Superior Court, which upon stipulation of the parties reserved the questions presented for determination by this court.
McDaniel will be hereinafter referred to as the settlor; the 1935 trust…
2Cases cited8 opinions
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- Bryant v. HackettSupreme Court of Connecticut · 1934
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
- Loomis Institute v. HealySupreme Court of Connecticut · 1922
- Miller v. ConnellySupreme Court of Connecticut · 1955
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Pape v. SullivanSupreme Court of Connecticut · 1963
- Archibald v. SullivanSupreme Court of Connecticut · 1965
- Heffernan v. FreedmanSupreme Court of Connecticut · 1979
- Dale v. KingsleySupreme Court of New Jersey · 1968