Legal Opinion
Ericson v. Childs
Supreme Court of Connecticut
Decided March 5, 1938PublishedCited by 22 opinions
1Opinion of the CourtMaltbie, C. J.
This reservation raises the general question whether or not some portion of the federal and state estate and succession taxes levied upon the basis of an inter vivos trust established by Jane Childs, late of Norfolk, and upon the basis of the estate left by her at her death and disposed of by her will, should be borne by the trust estate. In January, 1922, Mrs. Childs gave to trustees securities of an estimated value at the time the stipulation for a reservation was filed of about $2,470,000. In the agreement Mrs. Childs reserved the right “during her lifetime” to modify or alter its…
2Cases cited24 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Heiner v. DonnanSupreme Court of the United States · 1932
- Milliken v. United StatesSupreme Court of the United States · 1931
19 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- General Motors Corporation v. MulquinSupreme Court of Connecticut · 1947
- Gianetti v. Norwalk HospitalSupreme Court of Connecticut · 1989
- St. John's Roman Catholic Church Corp. v. Town of DarienSupreme Court of Connecticut · 1962
- Barnes v. City of New HavenSupreme Court of Connecticut · 1953
- In Re Gallagher's WillNew Mexico Supreme Court · 1953
17 more not listed; retrieve them via the Exa API.