Legal Opinion
Shippee v. Riverside Trust Co.
Supreme Court of Connecticut
Decided July 29, 1931PublishedCited by 9 opinions
1Opinion of the CourtHinman, J.
On or before October 15th, 1930, pursuant to § 1272 of the General Statutes, the Riverside Trust Company filed in the office of the state tax commissioner a statement under oath showing the number of shares of its capital stock and the fair market value thereof on the first day of October, 1930, and on De cember 31st, 1930, the state board of equalization, pursuant to § 1112 of the General Statutes, determined the fair market value of the shares of stock and computed the tax payable thereon at $11,760.63. The tax so determined and assessed was due and payable on or before February 28th, 1931.
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2Cases cited22 opinions
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
- Lippitt v. Thames Loan & Trust Co.Supreme Court of Connecticut · 1914
- Rosenblatt v. JohnstonSupreme Court of the United States · 1882
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
- Greenfield Savings Bank v. CommonwealthMassachusetts Supreme Judicial Court · 1912
17 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Atlas Realty Corporation v. HouseSupreme Court of Connecticut · 1936
- Bassett v. City Bank & Trust Co.Supreme Court of Connecticut · 1932
- Hartford National Bank & Trust Co. v. Riverside Trust Co.Supreme Court of Connecticut · 1933
- Bassett v. Merchants Trust Co.Supreme Court of Connecticut · 1932
- Shippee v. Commercial Trust Co.Supreme Court of Connecticut · 1932
4 more not listed; retrieve them via the Exa API.