Eric v. Tax Commissioner of Connecticut

In the instant proceeding, plaintiffs, who are the executors of the will of the late Howard Eric, seek a review, under tne provisions of General Statutes. § 1405, of the action of the defendant state tax commissioner (hereinafter referred to as "the commissioner”) in including in the assessment of a penalty tax against the decedent’s estate on March 15, 1944, under the' authority of General Statutes, § 1403, an item in the sum of $2899.76. Eric deceased on November 28, 1941. When he died, he was a resident of and domiciled in Stamford in this state and had been for more than five years next…