Bannon v. Wise

The sole issue in this tax appeal is whether the trial court correctly held that a housing facility for elderly people qualified as a charitable cor*458poration eligible for the exemption from the Connecticut succession tax contained in General Statutes § 12-347 (a).1 The defendants, the executors under the will of Dorothy A. Hewlett, filed a succession tax return in 1988, which the plaintiff, the commissioner of revenue services, accepted except insofar as a charitable exemption was sought for a contribution to the New Canaan Inn, Inc., a congregate living facility for the elderly. The Probate…