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MCLAUGHLIN v. GREEN

136 Conn. 138 (1949)

CHESTER B. MCLAUGHLIN ET AL., EXECUTORS (ESTATE OF FITZHUGH GREEN) v. MARGERY D. GREEN ET AL.

Supreme Court of Connecticut.

Decided October 25, 1949.

Attorney(s) appearing for the Case

John D. Walker, with whom was Edwin F. Morse, for the plaintiffs.

William H. Timbers, with whom were Mortimer L. Doolittle and, on the brief, Francis P. Schiaroli, for the named defendant et al.

William Reeves, with whom was Edward G. Riggs, for the defendants Fitzhugh Green, Jr., et al.

MALTBIE, C. J., BROWN, ELLS, DICKENSON AND ALCORN, JS.

BROWN, J.

This reservation raises the question whether the Connecticut succession taxes, the Connecticut estate taxes and the federal estate taxes payable with respect to certain inter vivos trusts established by Fitzhugh Green are to be borne ultimately by his testamentary estate or by the respective inter vivos trusts. We summarize briefly the stipulated facts material to our decision. Green died December 2, 1947, a resident of New Canaan, and his last will, dated...

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