EMANUELSON v. SULLIVAN


147 Conn. 406 (1960)

HERBERT L. EMANUELSON, JR., ADMINISTRATOR D.B.N., C.T.A. (ESTATE OF WILLIAM D. FITCH) v. JOHN L. SULLIVAN, TAX COMMISSIONER

Supreme Court of Connecticut.

Decided June 14, 1960.


Attorney(s) appearing for the Case

Charles J. Parker, with whom, on the brief, were Mary E. Manchester and Milton P. DeVane, for the plaintiff.

Herman Levine, inheritance tax attorney, with whom, on the brief, were Albert L. Coles, attorney general, and Frederic W. Dauch, first assistant tax commissioner, for the defendant.

BALDWIN, C. J., KING, MURPHY, MELLITZ and SHEA, JS.


BALDWIN, C. J.

The plaintiff, administrator of the estate of William D. Fitch, appealed to the Superior Court from a decree of the Probate Court for the district of New Haven determining the succession tax on the estate to be $119,808.57, as fixed by a computation of the tax commissioner, the defendant, filed in the Probate Court. General Statutes § 12-367. The Superior Court reserved the case for the advice of this court. The facts stipulated by the parties...

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