Legal Opinion
Connelly v. Wells
Supreme Court of Connecticut
Decided June 27, 1955PublishedCited by 11 opinions
1Opinion of the CourtO’Sullivast, J.
This reservation raises the question whether the plaintiff, in computing the succession tax upon the estate of the defendant’s decedent, should allow, as a deduction from the gross taxable estate, the amount representing the balance due on a note of the decedent, when the note was secured by an assignment of his life insurance policies, which were payable on his death to his wife.
The parties have stipulated as to these facts: Donald B. Wells, a resident of West Hartford, died on December 22, 1953, leaving a will which was admitted to probate in the Probate Court for the district of Hartford.…
2Cases cited10 opinions
- Board of Assessors of the Parish v. New York Life InsuranceSupreme Court of the United States · 1910
- Wagner v. ThieriotAppellate Division of the Supreme Court of the State of New York · 1922
- Barbin v. MooreSupreme Court of New Hampshire · 1932
- Smith v. ColemanSupreme Court of Virginia · 1945
- Kershaw EstateSupreme Court of Pennsylvania · 1945
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3Cited by11 opinions
- Karbelnig v. BrothwellCalifornia Court of Appeal · 1966
- Klebanoff v. Mutual Life Insurance Company of New YorkDistrict Court, D. Connecticut · 1965
- James Employees Credit Union v. HawleyWisconsin Supreme Court · 1958
- Sayre W. Klebanoff, United States of America, Intervening v. The Mutual Life Insurance Company of New York, and on Interpleader Counterclaim v. Sayre W. Klebanoff, on Interpleader Counterclaim, the Tradesmens National Bank of New Haven, and W. Paul Flynn, Trustee in Bankruptcy, Estates of Sayre W. Klebanoff and M. Edward Klebanoff, on Interpleader CounterclaimCourt of Appeals for the Second Circuit · 1966
- Dubno v. ColbyConnecticut Superior Court · 1982
6 more not listed; retrieve them via the Exa API.