Lavieri v. Commissioner of Revenue Services

The parties to this action have stipulated to the following facts: On June 22,1940, when Janice A. Holt was ten years old, her father, Henry A. Holt, married Anita F. Holt. The marriage made Janice A. Holt a stepchild of Anita F. Holt. The marriage between Henry A. Holt and Anita F. Holt was terminated by divorce on February 23, 1960. In 1966, Henry A. Holt died. Anita F. Holt died on September 23, 1976, a resident of the town of Hartland, leaving a will naming Carmine Lavieri as executor. Section 12-344 of the General Statutes provides that the net taxable estate passing to any stepchild of…