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SULLIVAN v. FAIRFIELD COUNTY TRUST CO.

158 Conn. 325 (1969)

JOHN L. SULLIVAN, TAX COMMISSIONER v. FAIRFIELD COUNTY TRUST COMPANY ET AL., EXECUTORS (ESTATE OF NANCY S. DAY)

Supreme Court of Connecticut.

Decided June 23, 1969.

Attorney(s) appearing for the Case

Edward J. Turbert, inheritance tax attorney, with whom, on the brief, were Robert K. Killian, attorney general, and Robert J. Hale, first assistant tax commissioner, for the appellant (plaintiff).

Gordon R. Paterson, with whom was Richard B. Tweedy, for the appellees (defendants).

KING, C. J., ALCORN, HOUSE, THIM and RYAN, JS.

KING, C. J.

This appeal involves a claim by the plaintiff, the Tax Commissioner of the state of Connecticut, that a tax is due and owing on an inter vivos trust indenture executed on March 10, 1941, by the decedent, Mrs. Nancy Sayles Day, late of Cornwall, Connecticut, who died on October 23, 1964.

The precise question presented in this appeal is the applicability to the 1941 trust of the so-called "offset provision" of subdivision (f) of § 395e of Cum...

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