Union & New Haven Trust Co. v. Sullivan
Supreme Court of Connecticut
1Opinion of the CourtBaldwin, J.
This case has been reserved for advice to determine from which of two estates a federal estate tax shall be paid. The tax has been as sessed with respect to property disposed of under a power of appointment.
The stipulated facts, taken from the pleadings and exhibits, follow: John Moran died a resident of New Haven on June 17, 1951. He left his wife, Agnes Moran, surviving, but no close blood relatives. He was seventy-eight years old. His wife was eighty-eight. They had been married fifty-four years. His will was dated December 28,1950. After bequeathing his automobile, jewelry and apparel to…
2Cases cited12 opinions
- In Re the Estate of DuryeaNew York Court of Appeals · 1938
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
- Starr v. WatrousSupreme Court of Connecticut · 1933
- McLaughlin v. GreenSupreme Court of Connecticut · 1949
- Sherman v. MooreSupreme Court of Connecticut · 1915
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3Cited by10 opinions
- Bunting v. BuntingConnecticut Appellate Court · 2000
- National Newark & Essex Bank v. HartSupreme Judicial Court of Maine · 1973
- Boston Safe Deposit & Trust Co. v. Children's HospitalMassachusetts Supreme Judicial Court · 1976
- Traggis v. Shawmut Bank Connecticut, N.A.Connecticut Appellate Court · 2002
- Hall v. JohnsonCourt of Special Appeals of Maryland · 1978
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