Legal Opinion
Lockwood v. Blodgett
Supreme Court of Connecticut
Decided August 5, 1927PublishedCited by 11 opinions
1Opinion of the CourtWheeler, C. J.
We had occasion to pass upon the validity of the sections of the General Statutes under which the tax in question was laid in Bankers Trust Co. v. Blodgett, 96 Conn. 361, 114 Atl. 104. We said: “The pecuniary liability imposed ... is a penalty in the nature of a tax for an omission to list property for taxation. . . . The obvious legislative purpose is to compel estates to pay to the State a sum which shall approximately equal the taxes which property of the estate has escaped paying while in the hands of the decedent. . . . Under this section, property which has not been subject to a town or…
2Cases cited21 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
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3Cited by11 opinions
- Smirnoff v. McNerneySupreme Court of Connecticut · 1930
- Grieves v. State Ex Rel. County Atty.Supreme Court of Oklahoma · 1934
- Town of Hartland v. Damon's EstateSupreme Court of Vermont · 1931
- County of Mecklenburg v. Sterchi Bros. Stores, Inc.Supreme Court of North Carolina · 1936
- Eric v. WalshSupreme Court of Connecticut · 1948
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