Legal Opinion
Tax Commissioner v. Estate of Bissell
Supreme Court of Connecticut
Decided July 5, 1977PublishedCited by 43 opinions
1Opinion of the CourtSpeziale, J.
This is an appeal from a decree of the Probate Court for the district of Ellington applying the Connecticut succession tax (General Statutes, c. 216) to the named defendant’s estate. The action was reserved by the Superior Court for the advice of this court. The parties stipulated to the pertinent facts and submitted three questions upon which the advice of this court is requested. Practice Book §§738, 739; Naylor v. Brown, 166 Conn. 581, 353 A.2d 709.
Lebbeus P. Bissell, hereafter also referred to as the decedent or donor, died testate on April 15, 1972. He was survived by his wife, Katherine…
2Cases cited14 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Lee v. LeeSupreme Court of Connecticut · 1958
- Bartlett v. SearsSupreme Court of Connecticut · 1908
- Dolak v. SullivanSupreme Court of Connecticut · 1958
9 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- American Universal Insurance v. DelGrecoSupreme Court of Connecticut · 1987
- Robinson v. Unemployment Security Board of ReviewSupreme Court of Connecticut · 1980
- Connecticut National Bank v. GiacomiSupreme Court of Connecticut · 1997
- State v. MagnanoSupreme Court of Connecticut · 1987
- Statewide Grievance Committee v. RozbickiSupreme Court of Connecticut · 1989
38 more not listed; retrieve them via the Exa API.