Legal Opinion
Silberman v. McLaughlin
Supreme Court of Connecticut
Decided July 16, 1942PublishedCited by 21 opinions
1Opinion of the CourtElls, J.
Robert B. Hirsch died on September 23, 1924, domiciled at Stamford, leaving bequests to New York charitable and educational corporations. Under the law then existing, § 1 of Chapter 190 of the Public Acts of 1923, no corporations of these classes were exempt from our succession taxes unless they were located within our state and received state aid. The executors resisted payment,. but we held that since the corporations in question were located outside our state and were not the recipients of state aid the bequests were taxable. Silberman v. Blodgett, 105 Conn. 192, 134 Atl. 778; affirmed,…
2Cases cited11 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- MacKall v. CasilearSupreme Court of the United States · 1890
- State v. BlakeSupreme Court of Connecticut · 1897
- Coombs v. LarsonSupreme Court of Connecticut · 1930
- Atlas Realty Corp. v. HouseSupreme Court of Connecticut · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Sentner v. Board of Trustees of Regional Community CollegesSupreme Court of Connecticut · 1981
- Connecticut Savings Bank v. First National Bank & Trust Co.Supreme Court of Connecticut · 1947
- Town of Newington v. MazzoccoliSupreme Court of Connecticut · 1946
- Skidmore, Owings Merrill v. Conn. Gen. Life Ins.Connecticut Superior Court · 1963
- United National Indemnity Co. v. ZulloSupreme Court of Connecticut · 1956
16 more not listed; retrieve them via the Exa API.