Legal Opinion
Heffernan v. Freedman
Supreme Court of Connecticut
Decided May 8, 1979PublishedCited by 5 opinions
1Opinion of the CourtPeters, J.
This ease is a reservation from the Superior Court on stipulated facts. We are asked to determine whether a certain irrevocable inter vivos trust is taxable as a transfer intended to take effect in possession or enjoyment at or after the death of the transferor under § 12-341b (d) of the General Statutes.
The stipulation for reservation contains the following facts: Harry C. Freedman, the decedent, died testate on October 16, 1975, domiciled in Monroe, Connecticut. The decedent’s son, Frederick A. Freedman, qualified as executor of the decedent’s estate under the decedent’s will, which was, on…
2Cases cited11 opinions
- Guaranty Trust Co. v. BlodgettSupreme Court of the United States · 1933
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- Bryant v. HackettSupreme Court of Connecticut · 1934
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
- Cochran v. McLaughlinSupreme Court of Connecticut · 1942
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3Cited by5 opinions
- Palozie v. PalozieSupreme Court of Connecticut · 2007
- Cooley v. CooleyConnecticut Appellate Court · 1993
- Commissioner of Revenue Services v. PeskaSupreme Court of Connecticut · 1991
- In re EderConnecticut Appellate Court · 2017
- State v. Estate of Williams, No. 53152 (Nov. 15, 1990)Connecticut Superior Court · 1990