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HEFFERNAN v. FREEDMAN

177 Conn. 476 (1979)

GERALD J. HEFFERNAN, TAX COMMISSIONER v. FREDERICK A. FREEDMAN, EXECUTOR (ESTATE OF HARRY C. FREEDMAN)

Supreme Court of Connecticut.

Decision released May 8, 1979.

Attorney(s) appearing for the Case

James F. Dawson, inheritance tax attorney, with whom, on the brief, were Carl R. Ajello, attorney general, and Seymour M. Alpert, first assistant tax commissioner, for the plaintiff.

Susan M. Alexander, for the defendant.

COTTER, C. J., LOISELLE, BOGDANSKI, LONGO and PETERS, JS.

PETERS, J.

This case is a reservation from the Superior Court on stipulated facts. We are asked to determine whether a certain irrevocable inter vivos trust is taxable as a transfer intended to take effect in possession or enjoyment at or after the death of the transferor under § 12-341b (d) of the General Statutes.

The stipulation for reservation contains the following facts: Harry C. Freedman, the decedent...

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