Legal Opinion
Borchard v. Connelly
Supreme Court of Connecticut
Decided December 15, 1953PublishedCited by 11 opinions
1Opinion of the CourtBaldwin, J.
This is an appeal from a judgment of the Superior Court dismissing an appeal from an order of the Probate Court for the district of Ham-den determining that the balance due under an annuity contract and payable to the annuitant’s widow was subject to the Connecticut succession tax.
Edwin M. Borchard died in Hamden on July 22, 1951. The plaintiff is his widow and a principal beneficiary under his will, which has been admitted to probate. On May 1, 1920, the Teachers Insurance and Annuity Association of America issued a nonparticipating deferred annuity policy to the decedent providing for…
2Cases cited8 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
- Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- Connelly v. Waterbury National BankSupreme Court of Connecticut · 1950
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Dolak v. SullivanSupreme Court of Connecticut · 1958
- In the Matter of Estate of BannonIndiana Court of Appeals · 1976
- Miller v. ConnellySupreme Court of Connecticut · 1955
- Heffernan v. FreedmanSupreme Court of Connecticut · 1979
- Seymour Trust Co. v. SullivanSupreme Court of Connecticut · 1964
6 more not listed; retrieve them via the Exa API.