HOENIG v. CONNELLY


141 Conn. 266 (1954)

EDWARD E. HOENIG ET AL., EXECUTORS (ESTATE OF WILLIAM M. SULLIVAN) v. WILLIAM F. CONNELLY, TAX COMMISSIONER

Supreme Court of Connecticut.

Decided May 18, 1954.


Attorney(s) appearing for the Case

Francis P. Schiaroli, with whom was Edward F. Snyder, for the appellants (plaintiffs).

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).

INGLIS, C. J., BALDWIN, O'SULLIVAN, WYNNE and DALY, JS.


INGLIS, C. J.

The question on this appeal is whether a bequest to trustees of a fund to be turned over by them, more than five years after the testator's death, to a charitable corporation or to other trustees for charitable uses is exempt from the succession tax.

William M. Sullivan died on May 29, 1947. He left a will which was admitted to probate in the Probate Court for the district of Ridgefield on June 11 of the same year. In that will he appointed Arcie...

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