GUARANTY TRUST CO. v. BLODGETT

No. 217.

287 U.S. 509 (1933)

GUARANTY TRUST CO., EXECUTOR, v. BLODGETT, TAX COMMISSIONER.

Supreme Court of United States.

Decided January 9, 1933.


Attorney(s) appearing for the Case

Mr. Gregory Hankin for appellant.

Mr. Farwell Knapp, Assistant Tax Commissioner, with whom Mr. Ernest L. Averill was on the brief, for appellee.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The Connecticut succession tax act of 1923 contains the following provision:

"All property and any interest therein owned by a resident of this state at the time of his decease, . . . which shall pass by will or inheritance under the laws of this state; and all gifts of such property by deed, grant or other conveyance, made in contemplation of the death of...

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