UNION & NEW HAVEN TRUST CO. v. SULLIVAN


142 Conn. 685 (1955)

THE UNION AND NEW HAVEN TRUST COMPANY ET AL., EXECUTORS AND TRUSTEES (ESTATE OF JOHN MORAN) v. KATHERINE K. SULLIVAN ET AL.

Supreme Court of Connecticut.

Decided July 29, 1955.


Attorney(s) appearing for the Case

Donald F. Keefe, with whom were Joseph P. Cooney and Walter G. Farr, Jr., for the defendants Diocesan Bureau of Social Service et al.

Charles P. Roraback, with whom was Charles R. Ebersol, for the named defendant et al.

Samuel A. Persky appeared for the plaintiff.

BALDWIN, O'SULLIVAN, WYNNE, DALY and PHILLIPS, JS.


BALDWIN, J.

This case has been reserved for advice to determine from which of two estates a federal estate tax shall be paid. The tax has been assessed with respect to property disposed of under a power of appointment.

The stipulated facts, taken from the pleadings and exhibits, follow: John Moran died a resident of New Haven on June 17, 1951. He left his wife, Agnes Moran, surviving, but no close blood relatives...

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