Stirling v. Connelly

The plaintiff, executor under the will of Kaomeo E. Woodruff, appealed to the Superior Court from the assessment by the defendant tax *485commissioner, acting under chapter 103 of the General Statutes, of a penalty tax upon a portion of the estate of the plaintiff’s decedent. The case has been reserved for advice upon the question whether the estate is obligated to pay the tax.

The stipulated facts may be abbreviated as follows: Kaomeo E. Woodruff died on September 19, 1952, in New Haven, where she had resided continuously for more than five years before her death. The plaintiff, her executor,…