Legal Opinion

Bankers Trust Co. v. Blodgett

Supreme Court of Connecticut

Decided June 1, 1921PublishedCited by 32 opinions

Action in the nature of an appeal from the demand of the Tax Commissioner for the payment of a tax of $10,286 from the estate of a decedent upon which the plaintiffs were executors, taken to and reserved by the Superior Court in Fairfield County, Keeler, J., upon demurrer of the Tax Commissioner to the complaint, for the advice of this court.

1Opinion of the CourtWheeler, C. J.

The plaintiffs, the duly qualified executors under the will of Lena McMullen, late of Norwalk, filed with the tax commissioner of Connecticut an affidavit in accordance with Chapter 50 of the Public Acts of 1919, and thereafter the tax commissioner filed with the State treasurer a statement that there was due from the estate of Lena McMullen to the State of Connecticut, by virtue of its statutes, $10,286.39, and made claim for such sum. Thereupon the executors made this application in the nature of an appeal from said claim, to which the defendant demurred. The single point raised by the…

2Cases cited19 opinions

  1. Huntington v. AttrillSupreme Court of the United States · 1892
  2. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
  3. Orient Insurance v. DaggsSupreme Court of the United States · 1899
  4. Quong Wing v. KirkendallSupreme Court of the United States · 1912
  5. Michigan Central Railroad v. PowersSupreme Court of the United States · 1906

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3Cited by32 opinions

  1. Pierce v. AlbaneseSupreme Court of Connecticut · 1957
  2. State Ex Rel. Brush v. Sixth Taxing DistrictSupreme Court of Connecticut · 1926
  3. Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
  4. Estate of WatkinsonCalifornia Supreme Court · 1923
  5. Porpora v. City of New HavenSupreme Court of Connecticut · 1936

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