The tax commissioner has appealed from a judgment of the Superior Court concerning the taxability, under General Statutes §§ 12-343 and 12-341b (d), of certain joint bank accounts with rights of survivorship. The relevant facts, stipulated to by the parties and incorporated into the finding by the court, are as follows: Elemina M. Samuelson (hereinafter the decedent) and Mildred A. Samuelson (hereinafter...
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