CONNELLY v. WATERBURY NATIONAL BANK


136 Conn. 503 (1950)

WILLIAM F. CONNELLY, TAX COMMISSIONER [DENNIS P. O'CONNOR, TAX COMMISSIONER, SUBSTITUTED PLAINTIFF] v. WATERBURY NATIONAL BANK, EXECUTOR (ESTATE OF MARTHA S. WADE)

Supreme Court of Connecticut.

Decided March 7, 1950.


Attorney(s) appearing for the Case

Louis Weinstein, inheritance tax attorney, with whom, on the brief, were William L. Hadden, attorney general, and Frederic W. Dauch, first assistant tax commissioner, for the appellant (plaintiff).

Walter F. Torrance, for the appellee (defendant).

MALTBIE, C. J., BROWN, JENNINGS, DICKENSON and BALDWIN, JS.


BROWN, J.

The tax commissioner appealed from a decree of the Probate Court for the district of Waterbury determining that certain inter vivos transfers of securities were not subject to the Connecticut succession tax; the trial court rendered judgment dismissing the appeal and the plaintiff has appealed to this court. The appeal raises the question whether these transfers were taxable as a gift intended to take effect in enjoyment at or after the death of the transferor...

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