Legal Opinion
Archibald v. Sullivan
Supreme Court of Connecticut
Decided June 15, 1965PublishedCited by 8 opinions
1Opinion of the CourtKing, C. J.
The sole issue in this case, which comes to us on a reservation from the Superior Court on stipulated facts, is whether a certain inter vivos transfer in trust made by Julia Gilman Clark, the plaintiffs’ testatrix, is subject to a succession tax, under and by virtue of § 12-341 (d) of the General Statutes, as a transfer “by gift or grant intended to take effect in possession or enjoyment at or after the death of the transferor.”
George S. Gilman died in 1886, and under the terms of his will the major portion of his estate was placed in trust for the benefit of his wife “during the full term of…
2Cases cited8 opinions
- General Motors Corporation v. MulquinSupreme Court of Connecticut · 1947
- Dolak v. SullivanSupreme Court of Connecticut · 1958
- Blodgett v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1922
- Connelly v. Waterbury National BankSupreme Court of Connecticut · 1950
- Morgan Guaranty Trust Co. v. HuntingtonSupreme Court of Connecticut · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hartford Electric Light Co. v. Water Resources CommissionSupreme Court of Connecticut · 1971
- Kulis v. MollSupreme Court of Connecticut · 1976
- Johnson v. Board of Tax ReviewSupreme Court of Connecticut · 1970
- Weil v. BeresthSupreme Court of Connecticut · 1966
- Anthony v. Administrator, Unemployment Compensation ActSupreme Court of Connecticut · 1969
3 more not listed; retrieve them via the Exa API.