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BRIDGEPORT-CITY TRUST CO. v. SULLIVAN

146 Conn. 184 (1959)

THE BRIDGEPORT-CITY TRUST COMPANY, EXECUTOR (ESTATE OF FREDERICK S. MCDANIEL) v. JOHN L. SULLIVAN, TAX COMMISSIONER

Supreme Court of Connecticut.

Decided February 5, 1959.

Attorney(s) appearing for the Case

Bradford Boardman, with whom, on the brief, was Charles E. Hewes, for the plaintiff.

Seymour M. Alpert, with whom, on the brief, were John J. Bracken, attorney general, and Frederic W. Dauch, first assistant tax commissioner, for the defendant.

DALY, C. J., BALDWIN, KING, MURPHY and MELLITZ, Js.

MURPHY, J.

Frederick S. McDaniel of Bridgeport died on August 17, 1956. The plaintiff is the executor of his estate and is also the trustee of two irrevocable trusts that McDaniel established for the benefit of blood relatives in 1935 and 1936. The Probate Court held that the transfers of the securities into the trusts were subject to the Connecticut succession tax. From this decree the plaintiff appealed to the Superior Court, which upon stipulation of the parties...

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