Legal Opinion
Bannon v. Schwartz
Supreme Court of Connecticut
Decided July 17, 1990No. 13884PublishedCited by 6 opinions
1Opinion of the CourtCallahan, J.
The sole issue presented by this appeal is whether an executor’s characterization of a right to withdraw trust principal in his calculation of the succession tax is a “valuation” or “concession of taxability” to which the commissioner of revenue services is required to object under General Statutes § 12-359 (b).1 *635The Probate Court held that since the plaintiff, the commissioner of revenue services for the state of Connecticut (commissioner), had not filed an objection to the succession tax return of the defendant executor, the commissioner was required to accept the defendant’s treatment of…
2Cases cited12 opinions
- Pandolphe's Auto Parts, Inc. v. Town of ManchesterSupreme Court of Connecticut · 1980
- Kellems v. BrownSupreme Court of Connecticut · 1972
- Texaco Refining & Marketing Co. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1987
- Doe v. Institute of Living, Inc.Supreme Court of Connecticut · 1978
- Phelps Dodge Copper Products Co. v. GroppoSupreme Court of Connecticut · 1987
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3Cited by6 opinions
- Peters v. Department of Social ServicesSupreme Court of Connecticut · 2005
- Lafayette Bank & Trust Co. v. SzentkutiConnecticut Appellate Court · 1992
- Coleman v. Dept. of Corrections, No. Cv94 539897 (Mar. 14, 1996)Connecticut Superior Court · 1996
- Commissioner of Revenue Services v. Estate of SulouffConnecticut Superior Court · 1995
- State v. Daugerdas, No. Cr 92-0204816 (Dec. 16, 1992)Connecticut Superior Court · 1992
1 more not listed; retrieve them via the Exa API.