Connecticut National Bank v. Commissioner of Revenue Services

This case raises the narrow issue of whether bequests to a nonprofit cemetery association for its corporate purposes are exempt from the Connecticut succession tax. After the Fairfield Probate Court denied the exemption, the plaintiff executor appealed to the Superior Court, which reversed the Probate Court and found the bequests to be exempt. The defendants, the commissioner of revenue services and the attorney general, filed separate appeals which were heard together. The commissioner claims that the court erred in find*431ing, pursuant to General Statutes § 12-347, that (1) a cemetery…