Emanuelson v. Sullivan

The plaintiff, administrator of the estate of William D. Fitch, appealed to the Superior Court from a decree of the Probate Court for the district of New Haven determining the succession tax on the estate to be $119,808.57, as fixed by a computation of the tax commissioner, the defendant, filed in the Probate Court. General Statutes § 12-367. The Superior Court reserved the case for the advice of this court. The facts stipulated by the parties are, in summary: William D. Fitch, a resident of New Haven, died on January 24, 1949. On April 19, 1948, he had executed a will in which he made…