Commissioner of Revenue Services v. Peska

The sole issue in this appeal is whether a partial release in 1942 of a pre-1942 testamentary general power of appointment is a tax*79able transfer as contemplated by General Statutes §§ 12-345c (a) (2)1 and 12-341b (d).2 The plaintiff, the *80commissioner of revenue services for the state of Connecticut (commissioner), appealed to the Superior Court from an order and decree of the Probate Court of the district of Clinton finding that the interest of the decedent, Elise P. Williams, in the Charles Dards trust (trust) was not subject to the Connecticut succession tax. The trial court affirmed the…