Tax Commissioner v. New Haven Bank

This is an appeal from a decree of the Probate Court for the district of New Haven determining that a trust fund created by the decedent for the benefit of Reine R. Nichols is not subject to the state succession tax.

Mrs. Nichols is a registered nurse. In 1939 she was employed as a nurse by Mrs. Dann, who was then in her eightieth year of age. By the beginning of 1943 a Miss Considine, who had been acting as companion for Mrs. Dann, was in poor health and most of her duties fell upon the shoulders of Mrs. Nichols. At that time the compensation which Mrs. Nichols was receiving was at the rate…