NAYLOR v. BROWN


166 Conn. 581 (1974)

RALPH A. NAYLOR, EXECUTOR (ESTATE OF KATHERINE W. DURYEA), ET AL. v. F. GEORGE BROWN, TAX COMMISSIONER

Supreme Court of Connecticut.

Decision released July 2, 1974.


Attorney(s) appearing for the Case

William W. Sprague and Frank S. Berall, for the plaintiffs.

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

HOUSE, C. J., SHAPIRO, LOISELLE, MACDONALD and BOGDANSKI, JS.


HOUSE, C. J.

This is an appeal from a decree of the Probate Court for the district of Madison which was reserved by the Superior Court for the advice of this court. The parties stipulated to the pertinent facts and submitted four questions upon which the advice of this court is sought.1

On February 15, 1967, J. Frank Duryea, hereafter referred to as the donor, died testate. In his will which he had executed on November 7, 1960...

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