Legal Opinion
Connelly v. Waterbury National Bank
Supreme Court of Connecticut
Decided March 7, 1950PublishedCited by 18 opinions
1Opinion of the CourtBrown, J.
The tax commissioner appealed from a decree of the Probate Court for the district of Waterbury determining that certain inter vivos transfers of securities were not subject to the Connecticut succession tax; the trial court rendered judgment dismissing the appeal and the plaintiff has appealed to this court. The appeal raises the question whether these transfers were taxable as a gift intended to take effect in enjoyment at or after the death of the transferor, under General Statutes, Cum. Sup. 1939, § 395e (Rev. 1949, § 2021).
The pertinent part of the statute provides that the transfer by a…
2Cases cited6 opinions
- Connelly v. City of BridgeportSupreme Court of Connecticut · 1926
- State v. FaatzSupreme Court of Connecticut · 1910
- Blodgett v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1922
- Featherston v. . MerrimonSupreme Court of North Carolina · 1908
- State Ex Rel. Ryan v. BaileySupreme Court of Connecticut · 1946
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Consolidated Diesel Electric Corp. v. City of StamfordSupreme Court of Connecticut · 1968
- Dolak v. SullivanSupreme Court of Connecticut · 1958
- Hartford Electric Light Co. v. Town of WethersfieldSupreme Court of Connecticut · 1973
- Saint Paul-Mercury Indemnity Co. v. BroylesMississippi Supreme Court · 1957
- Connecticut Light & Power Co. v. SullivanSupreme Court of Connecticut · 1963
13 more not listed; retrieve them via the Exa API.