Legal Opinion

Newell v. McLaughlin

Supreme Court of Connecticut

Decided December 6, 1939PublishedCited by 5 opinions

1Opinion of the CourtHinman, J.

Frederick B. Scudder of Bristol died May 11, 1937, leaving a will by which his estate was divided between his widow and a daughter. The plaintiff is administrator c. t. a. The inventory and appraisal showed a total valuation of $229,526.06, practically all in corporate stocks and bonds. The tax commissioner based computation of the succession tax due the state under Chapter 77 of the General Statutes upon that valuation, allowed deductions of items authorized under General Statutes, § 1369, Cum. Sup. 1935, §490c, amounting to $29,804.02, and determined the net taxable estate to be $199,722.04…

2Cases cited11 opinions

  1. In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
  2. In Re the Transfer Tax Upon the Estate of PenfoldNew York Court of Appeals · 1915
  3. In Re Clark's EstateMontana Supreme Court · 1937
  4. In re Estate of GravesIllinois Supreme Court · 1909
  5. Hooper v. BradfordMassachusetts Supreme Judicial Court · 1901

6 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Tharp v. Unemployment Compensation CommissionWyoming Supreme Court · 1942
  2. Brownell v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1956
  3. Watrous v. ConnellySupreme Court of Connecticut · 1954
  4. Groppo v. JacksSupreme Court of Connecticut · 1989
  5. State v. Conti, No. Cv 92-519328s (Oct. 19, 1994)Connecticut Superior Court · 1994

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