State v. Estate of Williams, No. 53152 (Nov. 15, 1990)

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.] MEMORANDUM OF DECISION This is an appeal by the State of Connecticut, Commissioner of Revenue. Services brought pursuant to Conn. General Statutes Section 45-288, from an order and decree of the Probate Court for the District of Clinton.

An examination of the stipulation of facts and he exhibits presented by the parties reveals the following facts. On January 3, 1921, Charles Dard created a will giving Elsie P. Williams, as a grandchild of Charles Dard, an interest in a trust. (Stipulation of Facts — 8/10/90;…