Legal Opinion

Dubno v. Colby

Connecticut Superior Court

Decided October 8, 1982No. File 0195101PublishedCited by 4 opinions

1Opinion of the Court

Herbert S. MacDonald,

State Referee. This is an appeal taken by the commissioner of revenue services, pursuant to General Statutes §§ 12-367 (b) and 45-288, from the decree of the Probate Court for the district of North Haven, Falsey, J., ordering that the commissioner recompute the Connecticut succession tax in the estate of David W. Mabee to exclude from the gross taxable estate the item entitled “Insurance dividends” on the commissioner’s tax assessment. A hearing was held on June 2 and 3, 1982, before this court which considered a stipulation as to the facts, documents submitted jointly by…

2Cases cited17 opinions

  1. Robinson v. Unemployment Security Board of ReviewSupreme Court of Connecticut · 1980
  2. Whitfield v. Empire Mutual InsuranceSupreme Court of Connecticut · 1975
  3. Point O'Woods Assn., Inc. v. Zoning Board of AppealsSupreme Court of Connecticut · 1979
  4. Tax Commissioner v. Estate of BissellSupreme Court of Connecticut · 1977
  5. Satti v. RagoSupreme Court of Connecticut · 1982

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3Cited by4 opinions

  1. Gary Moore v. The Big Picture CompanyCourt of Appeals for the Fifth Circuit · 1987
  2. State v. FolsonConnecticut Appellate Court · 1987
  3. Groppo v. JacksSupreme Court of Connecticut · 1989
  4. Belval v. O'loughlin, No. Spwa 9310-12711 (Dec. 15, 1993)Connecticut Superior Court · 1993

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