PAPE v. SULLIVAN


151 Conn. 39 (1963)

WILLIAM B. PAPE ET AL., EXECUTORS (ESTATE OF WILLIAM J. PAPE) v. JOHN L. SULLIVAN, TAX COMMISSIONER

Supreme Court of Connecticut.

Decided July 18, 1963.


Attorney(s) appearing for the Case

Kenyan W. Greene, with whom, on the brief, was Donald McPartland, for the plaintiffs.

Seymour M. Alpert, inheritance tax attorney, with whom, on the brief, were Albert L. Coles, attorney general, and Robert J. Hale, first assistant tax commissioner, for the defendant.

KING, MURPHY, SHEA, ALCORN and COMLEY, JS.


ALCORN, J.

This case comes to us on a reservation from the Superior Court, based on stipulated facts, seeking an answer to the question whether a certain transfer in trust is subject to a succession tax, under § 12-341 (d) of the General Statutes, as a transfer intended to take effect in possession or enjoyment at or after the death of the transferor.

On December 27, 1937, the decedent, William J. Pape, of Woodbury, hereinafter called the donor, transferred...

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