Hopkins' Appeal From Probate
Supreme Court of Connecticut
Appeal from an order and decree of the Court of Probate for the district of Stamford determining the amount of the succession tax due from the estate of Mary F. Hopkins, deceased, taken to the Superior Court in Fairfield County, transferred by mutual consent to the Superior Court in Hartford County, and reserved by that court, Thayer, J., upon an agreed statement of facts, for the advice of this court.
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Appeal from an order and decree of the Court of Probate for the district of Stamford determining the amount of the succession tax due from the estate of Mary F. Hopkins, deceased, taken to the Superior Court in Fairfield County, transferred by mutual consent to the Superior Court in Hartford County, and reserved by that court, Thayer, J., upon an agreed statement of facts, for the advice of this court. On May 18th, 1898, and October 11th of the same year, Mary Frances Hopkins duly executed her last will and testament, and codicil thereto, describing herself as a resident of Stamford,…
1Opinion of the CourtHamersley, J.
The act of 1897, “ Providing for a Succession Tax ” (General Statutes, §§ 2367-2377), was fully considered in the recent cases of Nettletons Appeal, 76 Conn. 235, and Gallup’s Appeal, ibid. 617. These cases were appeals from the same probate order fixing the succession tax in the same estate, and constitute subtantially one case. The decisions then rendered did not turn upon the peculiar condition of the particular estate in settlement, but did turn upon the construction and effect of the Act in its essential features, and settled its meaning and legal effect as respects these features. This…
2Cases cited9 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Plummer v. ColerSupreme Court of the United States · 1900
- Parsons v. . LymanNew York Court of Appeals · 1859
- Wilkins v. EllettSupreme Court of the United States · 1870
- Dammert v. . OsbornNew York Court of Appeals · 1893
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- Corbin v. TownshendSupreme Court of Connecticut · 1918
- Bankers Trust Co. v. BlodgettSupreme Court of Connecticut · 1921
- Corbin v. BaldwinSupreme Court of Connecticut · 1917
16 more not listed; retrieve them via the Exa API.