PER CURIAM.
The commissioner of revenue services appealed to the Superior Court from an order and decree of the Norwalk Probate Court finding that no succession tax was due to the state of Connecticut from the estate of Daphne Culpeper (estate). In his reasons of appeal, the commissioner stated that the decedent left the residue of her estate to an alleged charitable foundation to be formed after her death. Inasmuch as the charitable foundation was not structured...
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