DARIEN v. STATE


141 Conn. 336 (1954)

TOWN OF DARIEN v. STATE OF CONNECTICUT ET AL.

Supreme Court of Connecticut.

Decided June 8, 1954.


Attorney(s) appearing for the Case

Morgan P. Ames, with whom were Edward R. McPherson, Jr., Edward F. Snyder and, on the brief, Raymond E. Hackett, for the plaintiff.

Louis Weinstein, assistant attorney general, with whom, on the brief, was William L. Beers, attorney general, for the defendant.

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


INGLIS, C. J.

In this action the plaintiff town seeks to recover from the state a share of a penalty tax which it claims should have been collected by the state from the estate of James A. Trowbridge even though, by reason of a compromise agreement between the state and the executors of Trowbridge's will, no penalty tax was actually collected. The case comes to this court by reservation.

The stipulated facts, so far as they are necessary for our decision of...

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