Legal Opinion
Connelly v. Kellogg
Supreme Court of Connecticut
Decided August 16, 1949PublishedCited by 5 opinions
1Opinion of the CourtMaltbie, C. J.
The issue presented in this reservation is whether one-half the value of certain United States defense savings bonds issued in the names of “Willett H. Kellogg, Jr. or Mrs. Gertrude L. Kellogg” is taxable against him on the death of Mrs. Kellogg under the statute as to the taxation of jointly owned property. General Statutes, Sup. 1941, § 184f (Rev. 1949, § 2022). The facts stipulated are as follows: Mr. and Mrs. Kellogg were husband and wife. She died April 7, 1947. Between January 21, 1942, and December 12, 1944, he purchased seventeen United States defense savings .bonds, series E, and…
2Cases cited7 opinions
- Ursini v. GoldmanSupreme Court of Connecticut · 1934
- Cochran v. McLaughlinSupreme Court of Connecticut · 1942
- Graham EstateSupreme Court of Pennsylvania · 1948
- Blodgett v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1930
- McLaughlin v. Estate of CooperSupreme Court of Connecticut · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- National Groups, LLC v. NardiConnecticut Appellate Court · 2013
- Heffernan v. New Britain Bank & Trust Co.Supreme Court of Connecticut · 1978
- Louden v. Iowa State Tax CommissionSupreme Court of Iowa · 1958
- Michak v. Transnation Title InsuranceCourt of Appeals of Washington · 2001
- Citicorp Mortgage, Inc. v. Skoronski No. Cv 95 0554923 (Apr. 11, 1996)Connecticut Superior Court · 1996