Legal Opinion
Heffernan v. Slapin
Supreme Court of Connecticut
Decided August 5, 1980PublishedCited by 30 opinions
1Opinion of the CourtCotter, C. J.
The sole issue presented by this appeal is whether an executor may utilize the hearing described in General Statutes § 12-367 (b), in effect on February 17, 1973, to contest and alter Ms own appraisal of an asset reported on a duly filed succession tax return after the tax commissioner failed to object to the executor’s reported appraisal pursuant to General Statutes § 12-359 (b).
The parties stipulated to the facts and those pertinent to this appeal are: The decedent, Bessie Miller Lyons, was a settlor of a trust dated September 6, 1968, involving certain real estate located in Norwalk; she…
2Cases cited19 opinions
- Boddie v. ConnecticutSupreme Court of the United States · 1971
- Robinson v. Unemployment Security Board of ReviewSupreme Court of Connecticut · 1980
- Collins v. Sears, Roebuck & Co.Supreme Court of Connecticut · 1973
- Connecticut Light & Power Co. v. CostleSupreme Court of Connecticut · 1980
- Muha v. United Oil Co.Supreme Court of Connecticut · 1980
14 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Mingachos v. CBS, Inc.Supreme Court of Connecticut · 1985
- Peck v. JacqueminSupreme Court of Connecticut · 1985
- Waterbury Petroleum Products, Inc. v. Canaan Oil & Fuel Co.Supreme Court of Connecticut · 1984
- Vartuli v. SotireSupreme Court of Connecticut · 1984
- City of Shelton v. CommissionerSupreme Court of Connecticut · 1984
25 more not listed; retrieve them via the Exa API.