Curtis v. Corbin
Supreme Court of Connecticut
Appeal by the plaintiff from an order and decree of the Court of Probate for the district of Watertown ascertaining and determining the amount of the succession tax due from the estate of Mary Alathea Curtis of Watertown, deceased; taken to and reserved by the Superior Court in * New Haven County, Warner, J., upon a demurrer to the plaintiff’s reasons of appeal, for the advice of this court.
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Appeal by the plaintiff from an order and decree of the Court of Probate for the district of Watertown ascertaining and determining the amount of the succession tax due from the estate of Mary Alathea Curtis of Watertown, deceased; taken to and reserved by the Superior Court in * New Haven County, Warner, J., upon a demurrer to the plaintiff’s reasons of appeal, for the advice of this court. This is a reservation to determine the construction of § 6 of Chapter 332 of the Public Acts of 1915, now § 1264 of the General Statutes. The estate of Mary A. Curtis is in settlement in the Court of…
1Opinion of the CourtGager, J.
This reservation raises two questions with reference to the meaning of § 6 of Chapter 332 of the Succession and Inheritance Tax Act of 1915 (§ 1264 of the General Statutes), specifically as relating to Class B.
The first relates to the determination of the amounts subject to the progressive rates of taxation prescribed by the Act for Class B; and the second question is whether those successive amounts shall be determined with reference to net estate going to Class B as a whole, or with reference to the amounts going to the individual beneficiaries, respectively, designated as belonging to…
2Cases cited4 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Corbin v. BaldwinSupreme Court of Connecticut · 1917
- City of Rochester v. Fourteenth Ward Co-Operative Building Lot Ass'nNew York Court of Appeals · 1905
- In re the Appraisal of the Estate of JourdanAppellate Division of the Supreme Court of the State of New York · 1912
3Cited by14 opinions
- Consolidated Diesel Electric Corp. v. City of StamfordSupreme Court of Connecticut · 1968
- Caulfield v. NobleSupreme Court of Connecticut · 1979
- Darnall v. ConnorCourt of Appeals of Maryland · 1931
- Key Air, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2009
- Connelly v. Waterbury National BankSupreme Court of Connecticut · 1950
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