Legal Opinion
Heffernan v. New Britain Bank & Trust Co.
Supreme Court of Connecticut
Decided April 25, 1978PublishedCited by 5 opinions
1Opinion of the CourtLoiselle, J.
The tax commissioner has appealed from a judgment of the Superior Court concerning the taxability, under General Statutes §§ 12-343 and 12-341b (d), of certain joint bank accounts with rights of survivorship. The relevant facts, stipulated to by the parties and incorporated into the finding by the court, are as follows: Elemina M. Samuelson (hereinafter the decedent) and Mildred A. Samuelson (hereinafter the survivor), sisters, lived together in a jointly owned home in New Britain. Prior to her death, the decedent created six joint bank accounts, with the right of survivorship, in the name of…
2Cases cited11 opinions
- Bachmann v. ReardonSupreme Court of Connecticut · 1952
- Connelly v. Waterbury National BankSupreme Court of Connecticut · 1950
- Blodgett v. Union & New Haven Trust Co.Supreme Court of Connecticut · 1930
- Fabian v. WalshSupreme Court of Connecticut · 1948
- Pape v. SullivanSupreme Court of Connecticut · 1963
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3Cited by5 opinions
- Larsen Chelsey Realty Co. v. LarsenSupreme Court of Connecticut · 1995
- Caldor, Inc. v. HeslinSupreme Court of Connecticut · 1990
- Mulrooney v. WamboltSupreme Court of Connecticut · 1990
- Heffernan v. FreedmanSupreme Court of Connecticut · 1979
- Nolan v. BorkowskiSupreme Court of Connecticut · 1988