STORM v. HEFFERNAN

(2249)

1 Conn. App. 160 (1984)

FREDERICK E. STORM, EXECUTOR (ESTATE OF NELLIE M. NOONAN) v. GERALD J. HEFFERNAN, STATE TAX COMMISSIONER

Appellate Court of Connecticut.

Decision released January 3, 1984.


Attorney(s) appearing for the Case

M. J. Daly III, for the appellant (plaintiff).

Albert E. Sheary, first assistant commissioner of revenue services, with whom, on the brief, was Joseph I. Lieberman, attorney general, for the appellee (defendant).

DANNEHY, C.P.J., HULL and DUPONT, JS.


PER CURIAM.

Prior to 1949, the decedent, Nellie M. Noonan, owned a one-half interest in two pieces of Connecticut real estate as joint tenant with her sister, Mollie Storm. The decedent and her sister, Mollie, had lived together on one of the two parcels for many years. Sometime prior to 1949, the decedent's sister, Mollie, became ill. The decedent's sister had two sons who had grown up living with the decedent and their...

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