Gallup's Appeal
Supreme Court of Connecticut
Appeal front an order and decree of the Court of Probate for the district of Meriden determining the amount of a succession tax payable to the State, taken by the treasurer of the State to the Superior Court in New Haven County and reserved by that court, Elmer, Ji, upon a demurrer to the reasons of appeal, for the advice of this court. Owen B. Arnold, a resident of Meriden, died testate.
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Appeal front an order and decree of the Court of Probate for the district of Meriden determining the amount of a succession tax payable to the State, taken by the treasurer of the State to the Superior Court in New Haven County and reserved by that court, Elmer, Ji, upon a demurrer to the reasons of appeal, for the advice of this court. Owen B. Arnold, a resident of Meriden, died testate. The Court of Probate of the district of Meriden admitted his will to probate, and Charles H. Nettleton, his executor, duly qualified September 12th, 1900. His property was inventoried and valued according to…
1Opinion of the CourtHamersley, J.
The questions presented by this reservation involve the construction of an “ Act Providing for a Succession Tax,” passed in 1897. Public Acts of 1897, Chap. 201. This Act was slightly amended in 1901 (Public Acts of 1901, Chap. 123), and in 1902 its first section was modified with the evident intent of expressing more clearly the purpose and meaning of the Act, and as thus amended and modified was included in the Revision of 1902, appearing in §§ 2367 to 2377.
In 1889 the legislature passed an Act providing for a tax upon the transfer of property by will, inheritance, or deed, to a collateral…
2Cases cited7 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Eidman v. MartinezSupreme Court of the United States · 1902
- Frothingham v. ShawMassachusetts Supreme Judicial Court · 1899
- Marcy v. MarcySupreme Court of Connecticut · 1864
- Nettleton's AppealSupreme Court of Connecticut · 1903
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- Corbin v. TownshendSupreme Court of Connecticut · 1918
- In re the Estate of FergusonWashington Supreme Court · 1921
19 more not listed; retrieve them via the Exa API.