BORCHARD v. CONNELLY


140 Conn. 491 (1953)

CORINNE B. BORCHARD v. WILLIAM F. CONNELLY, TAX COMMISSIONER

Supreme Court of Connecticut.

Decided December 15, 1953.


Attorney(s) appearing for the Case

Charles M. Lyman, for the appellant (plaintiff).

Herman Levine, inheritance tax attorney, with whom, on the brief, were William L. Beers, attorney general, and Frederic W. Dauch, first assistant tax commissioner, for the appellee (defendant).

BALDWIN, INGLIS, O'SULLIVAN, QUINLAN and WYNNE, JS.


BALDWIN, J.

This is an appeal from a judgment of the Superior Court dismissing an appeal from an order of the Probate Court for the district of Hamden determining that the balance due under an annuity contract and payable to the annuitant's widow was subject to the Connecticut succession tax.

Edwin M. Borchard died in Hamden on July 22, 1951. The plaintiff is his widow and a principal beneficiary under his will,...

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