ARCHIBALD v. SULLIVAN


152 Conn. 663 (1965)

DOROTHY C. ARCHIBALD ET AL., EXECUTRICES (ESTATE OF JULIA G. CLARK) v. JOHN L. SULLIVAN, TAX COMMISSIONER

Supreme Court of Connecticut.

Decided June 15, 1965.


Attorney(s) appearing for the Case

John S. Murtha, with whom were James P. Sandler and John E. Silliman, for the appellants (plaintiffs).

Paige J. Everin, inheritance tax attorney, with whom were Robert J. Hale, first assistant tax commissioner, and, on the brief, Harold M. Mulvey, attorney general, for the appellee (defendant).

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


KING, C. J.

The sole issue in this case, which comes to us on a reservation from the Superior Court on stipulated facts, is whether a certain inter vivos transfer in trust made by Julia Gilman Clark, the plaintiffs' testatrix, is subject to a succession tax, under and by virtue of § 12-341 (d) of the General Statutes, as a transfer "by gift or grant intended to take effect in possession or enjoyment at or after the death of the transferor."

George S....

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