BOARD OF TRUSTEES OF TRINITY—ST. STEPHEN'S CHURCH, THE UNITED CHURCH OF CANADA, ET AL.
v.
COMMISSIONER OF REVENUE SERVICES
Appellate Court of Connecticut.https://leagle.com/images/logo.png
Argued October 4, 1983.
Decision released November 29, 1983.
Attorney(s) appearing for the Case
Edward H. Kenyon, for the plaintiffs.
Albert E. Sheary, first assistant commissioner of revenue services, with whom were Frank P. Iodice, chief tax attorney, and, on the brief, Joseph I. Lieberman, attorney general, and William J. Friedeberg, tax attorney, for the defendant.
DANNEHY, C.P.J., TESTO and HULL, JS.
Appellate Court of Connecticut.
TESTO, J.
This case is before this court by reservation.1 The parties have stipulated to the following facts: Elizabeth A. Day died April 8, 1979, a resident of West Hartford. Her will dated April 29, 1964, was probated on April 30, 1979. The plaintiff Board of Trustees of Trinity—St. Stephen's Church, The United Church of Canada, Amherst, Nova Scotia, received a legacy under article four of the will and one-half the residue of...
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