Howarth v. State

The plaintiff appeals the judgment of the Strafford County Probate Court (Cassevechia, J.), affirming the assessment of an inheritance tax on certain death benefits received by the plaintiff as the primary beneficiary of two annuity contracts purchased by her former husband, Charles Holden Howarth. We affirm.

The issue presented before this court is whether the benefits are taxable under RSA 86:6, I, as property passing “by deed, grant, bargain, sale or gift . . . intended to take effect in possession or enjoyment at or after the death of the grantor or donor . ..” where a divorce decree…