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HEFFERNAN v. SLAPIN

182 Conn. 40 (1980)

GERALD J. HEFFERNAN, TAX COMMISSIONER v. KENNETH J. SLAPIN, EXECUTOR (ESTATE OF BESSIE MILLER LYONS)

Supreme Court of Connecticut.

Decision released August 5, 1980.

Attorney(s) appearing for the Case

Robert H. Rubin, for the appellant (defendant).

Albert E. Sheary, chief inheritance tax attorney, with whom, on the brief, were Carl R. Ajello, attorney general, and Seymour M. Alpert, first assistant commissioner of revenue services, for the appellee (plaintiff).

COTTER, C. J., BOGDANSKI, PETERS, HEALEY and PARSKEY, JS.

COTTER, C. J.

The sole issue presented by this appeal is whether an executor may utilize the hearing described in General Statutes § 12-367 (b), in effect on February 17, 1973, to contest and alter his own appraisal of an asset reported on a duly filed succession tax return after the tax commissioner failed to object to the executor's reported appraisal pursuant to General Statutes § 12-359 (b).

The parties...

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