Corbin v. American Industrial Bank & Trust Co.
Supreme Court of Connecticut
Appeals from an order and decree of the Court of Probate for the district of Hartford fixing the amount of the inheritance and succession tax due the State upon two items of property passing to two legatees under the will of Ira Dimock of West Hartford, deceased, taken to and reserved by the Superior Court in Hartford County, Burpee, J., upon the demurrer filed in each case by the Tax Commissioner to the pleadings of the respective legatees, for the advice of this court.
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Appeals from an order and decree of the Court of Probate for the district of Hartford fixing the amount of the inheritance and succession tax due the State upon two items of property passing to two legatees under the will of Ira Dimock of West Hartford, deceased, taken to and reserved by the Superior Court in Hartford County, Burpee, J., upon the demurrer filed in each case by the Tax Commissioner to the pleadings of the respective legatees, for the advice of this court. Ira Dimock, late of West Hartford, died May 10th, 1917, leaving a considerable estate, and a will duly probated of which…
1Opinion of the CourtPrentice, C. J.
Pursuant to the laws in force at the time of Mr. Dimock’s death, all the property passing by his will to any corporation or institution located in this State receiving State aid, was exempt from inheritance and succession taxes. Public Acts of 1915, Chap. 332, § 3; General Statutes, § 1261. In Corbin v. Baldwin, 92 Conn. 99, 101 Atl. 834, we held that corporations and institutions which were in the enjoyment of aid from the State, through the medium of exemptions from taxation by legislative authority, were entitled to the benefit of succession tax exemption as being recipients of State aid.…
2Cases cited7 opinions
- Jackson v. PhillipsMassachusetts Supreme Judicial Court · 1867
- State Public Utilities Commission ex rel. Macon County Telephone Co. v. Bethany Mutual Telephone Ass'nIllinois Supreme Court · 1915
- Corbin v. BaldwinSupreme Court of Connecticut · 1917
- Colgate v. United States Leather Co.Supreme Court of New Jersey · 1909
- Parkhurst v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Granniss v. WeberSupreme Court of Connecticut · 1928
- Murphy v. WaySupreme Court of Connecticut · 1928
- State Ex Rel. Lewis v. TurneySupreme Court of Connecticut · 1922
- State v. Certain Contraceptive MaterialsConnecticut Superior Court · 1939
- Doe v. Institute of Living, Inc.Supreme Court of Connecticut · 1978
2 more not listed; retrieve them via the Exa API.