Sherman v. Moore
Supreme Court of Connecticut
Suit to determine whether the inheritance tax upon certain pecuniary legacies given by the will of Mary E. P. Sherman, late of Bridgeport, deceased, should be deducted from the amount of the several legacies respectively, or should be paid from the residuary estate, brought to and reserved by the Superior Court in Fairfield County, Burpee, J., upon an agreed statement of facts, for the advice of this court.
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Suit to determine whether the inheritance tax upon certain pecuniary legacies given by the will of Mary E. P. Sherman, late of Bridgeport, deceased, should be deducted from the amount of the several legacies respectively, or should be paid from the residuary estate, brought to and reserved by the Superior Court in Fairfield County, Burpee, J., upon an agreed statement of facts, for the advice of this court. Mrs. Sherman died December 25th, 1913, leaving an estate valued at substantially $750,000, and consisting, for the most part, of personalty, and a will with two codicils, all duly…
1Opinion of the CourtPkentice, C. J.
In the ábsence of provision to the contrary in the testatrix’s will, it would be the duty of the executors to deduct from the amount of the several legacies the amount of the inheritance tax properly chargeable to each legacy respectively, and pay over to each legatee the balance.
Our Act “does not provide for the taxation of any property left by a decedent, nor of any person interested in his estate.” Hopkins’ Appeal, 77 Conn. 644, 649, 60 Atl. 657. The so-called tax is in the nature of a “death duty” taken from the estate in the custody of the law. It is levied upon that portion, and that…
2Cases cited4 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- Gallup's AppealSupreme Court of Connecticut · 1904
- Hopkins' Appeal From ProbateSupreme Court of Connecticut · 1905
- Nettleton's AppealSupreme Court of Connecticut · 1903
3Cited by23 opinions
- In re the Accounting of PhippsNew York Supreme Court · 1946
- Corbin v. TownshendSupreme Court of Connecticut · 1918
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
- Starr v. WatrousSupreme Court of Connecticut · 1933
- McLaughlin v. GreenSupreme Court of Connecticut · 1949
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