Legal Opinion
McMurtry v. State
Supreme Court of Connecticut
Decided July 9, 1930PublishedCited by 20 opinions
1Opinion of the CourtBanks, J.
The statute by virtue of which the tax here in question was paid was first enacted in 1923, being § 3 of Chapter 190 of the Public Acts of that year, and is set forth in the footnote. It provides that the exercise of a power of appointment “shall be deemed to be a disposition of property by the person exercising the power taxable under the provisions of this Act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power, and had been bequeathed or devised by the donee by will.” Subsequent to the payment of the tax by the…
2Cases cited19 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Baldwin v. MissouriSupreme Court of the United States · 1930
- United States v. FieldSupreme Court of the United States · 1921
14 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Richardson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- General Mills, Inc. v. StateSupreme Court of Minnesota · 1975
- Curtis v. COMMISSIONER OF CORPORATIONS & TAXATION.Massachusetts Supreme Judicial Court · 1959
- State Ex Rel. Beardsley v. London & Lancashire Indemnity Co. of AmericaSupreme Court of Connecticut · 1938
- St. Matthews Bank v. De CharetteCourt of Appeals of Kentucky (pre-1976) · 1935
15 more not listed; retrieve them via the Exa API.