Legal Opinion
Fabian v. Walsh
Supreme Court of Connecticut
Decided March 10, 1948PublishedCited by 9 opinions
1Opinion of the CourtJennings, J.
The issue involved in this appeal is whether the transfer, on the death of the settlor, of property constituting the corpus of a trust is subject to the Connecticut succession tax as a transfer intended to take effect in possession or enjoyment at or after the death of the transferor.
The facts necessary to a decision of this case are substantially undisputed. Plaintiff’s decedent, Elizabeth Y. Gallaudet, was the wife of Herbert D. Gallaudet and they had one child, Ellen, who, on August 25, 1934, married Richard Fabian. On December 27, 1935, when she was fifty-four years of age and in…
2Cases cited7 opinions
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- In Re the Transfer Tax Upon the Estate of SchmidlappNew York Court of Appeals · 1923
- Bryant v. HackettSupreme Court of Connecticut · 1934
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
- Rogers v. EnglishSupreme Court of Connecticut · 1943
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Tax Commissioner v. Estate of BissellSupreme Court of Connecticut · 1977
- Borchard v. ConnellySupreme Court of Connecticut · 1953
- Naylor v. BrownSupreme Court of Connecticut · 1974
- Pape v. SullivanSupreme Court of Connecticut · 1963
- Tilney v. KingsleySupreme Court of New Jersey · 1964
4 more not listed; retrieve them via the Exa API.