Dolak v. Sullivan

The fundamental question briefed and argued in this appeal is whether the Probate Court was correct in holding subject to our succession tax, as a transfer intended to take effect in possession or enjoyment at or after death, certain pension benefits which became payable to the plaintiff upon and after the death of the decedent, Michael C. Dolak, her husband, under a retirement plan of The Connecticut Mutual Life Insurance Company, hereinafter referred to as the company.

The defendant tax commissioner, hereinafter called the defendant, filed an answer admitting all of the allegations of the…