Legal Opinion
Bannon v. Wise
Connecticut Superior Court
Decided August 10, 1990No. File No. 261280PublishedCited by 5 opinions
1Opinion of the Court
The plaintiff commissioner of revenue services (commissioner) has appealed the ruling of the Probate Court for the district of New Canaan, determining that in the will of Dorothy A. Hewlett, a bequest to the New Canaan Inn, Inc., is exempt from succession taxes by virtue of the status of the inn as a charitable organization under General Statutes § 12-347 (a). The plaintiff's reasons for appeal set forth the foregoing facts and add that the inn does not qualify for this exemption since it is not being operated exclusively for charitable purposes as § 12-347 (a) requires and that the Probate…
2Cases cited12 opinions
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Fredericka Home for the Aged v. County of San DiegoCalifornia Supreme Court · 1950
- Mitchell v. ReevesSupreme Court of Connecticut · 1938
- Menard & Co. Masonry Building Contractors v. Marshall Building Systems, Inc.Supreme Court of Rhode Island · 1988
- Lockwood v. KillianSupreme Court of Connecticut · 1977
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3Cited by5 opinions
- Bannon v. WiseSupreme Court of Connecticut · 1991
- Blumenthal v. White, No. 308330 (Apr. 10, 1995)Connecticut Superior Court · 1995
- Blumenthal v. White, No. 308330 (Apr. 3, 1995)Connecticut Superior Court · 1995
- Cornwall v. Cornwall Library Assn., No. Cv 99 0081053 S (Feb. 23, 2000)Connecticut Superior Court · 2000
- Hartford Hospital v. Blumenthal, No. Cv95 0555462 (Apr. 15, 1996)Connecticut Superior Court · 1996