Corbin v. Baldwin
Supreme Court of Connecticut
Appeals from an order and decree of the Court of Probate for the District of New Haven determining the amount of the inheritance and succession tax due the State from the estate of Justus S. Hotchkiss of New Haven, deceased, taken to and reserved by the Superior Court in New Haven County, Warner, J., upon the demurrers filed by the Tax Commissioner to the answer to- the reasons of appeal in the first case, and to the reasons of appeal in the second, for the advice of this…
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Appeals from an order and decree of the Court of Probate for the District of New Haven determining the amount of the inheritance and succession tax due the State from the estate of Justus S. Hotchkiss of New Haven, deceased, taken to and reserved by the Superior Court in New Haven County, Warner, J., upon the demurrers filed by the Tax Commissioner to the answer to- the reasons of appeal in the first case, and to the reasons of appeal in the second, for the advice of this court. Justus S. Hotchkiss, late of New Haven, died possessed of an estate appraised in the inventory thereof at…
1Opinion of the CourtPrentice, C. J.
By the will of Mr. Hotchkiss, six corporations were made the beneficiaries of gifts. One of these gifts, to wit, that to the General Hospital Society of Connecticut, confessedly is not subject to the payment of an inheritance tax. The Tax Commis sioner contends that the other five are. Their beneficiaries, on the other hand, assert that they are exempt from such payment. These conflicting claims form the principal subject of these appeals.
These five beneficiaries include Yale University, a corporation chartered for educational purposes; the Home for the Friendless, and the Lowell House, the…
2Cases cited7 opinions
- Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
- Beach v. BradstreetSupreme Court of Connecticut · 1912
- Evergreen Cemetery Ass'n v. City of New HavenSupreme Court of Connecticut · 1875
- Connecticut College v. CalvertSupreme Court of Connecticut · 1913
- Hopkins' Appeal From ProbateSupreme Court of Connecticut · 1905
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- State v. CourchesneSupreme Court of Connecticut · 2003
- Lyman v. AdornoSupreme Court of Connecticut · 1947
- General Motors Corporation v. MulquinSupreme Court of Connecticut · 1947
- Doe v. Institute of Living, Inc.Supreme Court of Connecticut · 1978
- Legat v. AdornoSupreme Court of Connecticut · 1951
27 more not listed; retrieve them via the Exa API.