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BUNTING v. SULLIVAN

152 Conn. 331 (1965)

EUGENE N. BUNTING, EXECUTOR (ESTATE OF ALICE N. BUNTING) v. JOHN L. SULLIVAN, TAX COMMISSIONER

Supreme Court of Connecticut.

Decided January 20, 1965.

Attorney(s) appearing for the Case

William Reeves, with whom was David O. Jackson, for the plaintiff.

Irving L. Levine, inheritance tax attorney, with whom, on the brief, were Harold M. Mulvey, attorney general, and Robert J. Hale, first assistant tax commissioner, for the defendant.

KING, C. J., MURPHY, ALCORN, SHANNON and LEIPNER, JS.

ALCORN, J.

This case concerns a succession tax imposed on the estate of Alice N. Bunting. Mrs. Bunting died, a resident of Fairfield, Connecticut, on February 24, 1961, and her estate is in process of settlement there. In January, 1922, while domiciled in Massachusetts, she executed a trust indenture with Massachusetts trustees. The trust instrument indicates that Mrs. Bunting was then a widow and the expectant beneficiary...

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