Mossberg v. McLaughlin
Supreme Court of Connecticut
1Opinion of the CourtAvery, J.
On the former appeal in this case, Mossberg v. McLaughlin, 125 Conn. 680, 7 Atl. (2d) 910, it was decided that the transfers of property hereinafter described were made by the decedent in contemplation of death, but the case was remanded to the Superior Court “with direction to determine as to the existence of consideration received by the transferor so as to be available to affect the amount of tax and, if any, its value and application.” The decedent, Oscar F. Mossberg, died December 27, 1937. On October 30, 1937, he executed an agreement whereby he gave to each of his three children…
2Cases cited9 opinions
- Worcester County National Bank v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1931
- Hackett v. Bankers Trust Co.Supreme Court of Connecticut · 1936
- In Re HollanderNew Jersey Superior Court Appellate Division · 1938
- Mossberg v. McLaughlinSupreme Court of Connecticut · 1939
- In Re KraftNew Jersey Court of Chancery · 1928
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3Cited by3 opinions
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
- Sullivan v. Fairfield County Trust Co.Supreme Court of Connecticut · 1969
- Tax Commissioner v. New Haven BankConnecticut Superior Court · 1947