DUBNO v. FALSEY

(3394), (3395)

10 Conn. App. 95 (1987)

OREST T. DUBNO, COMMISSIONER OF REVENUE SERVICES v. EDWARD T. FALSEY, JR., ET AL., EXECUTORS (ESTATE OF EDWARD T. FALSEY) EVELYN F. DWYER ET AL., EXECUTORS (ESTATE OF EMMA R. FALSEY) v. OREST T. DUBNO, COMMISSIONER OF REVENUE SERVICES

Appellate Court of Connecticut.

Decision released March 10, 1987.


Attorney(s) appearing for the Case

Richard D. Nicholson, tax attorney, with whom, on the brief, were Joseph I. Lieberman, attorney general, and Albert E. Sheary, first assistant commissioner of revenue services, for the appellee (plaintiff in the first case, defendant in the second case).

DUPONT, C. J., HULL and SPALLONE, JS.


DUPONT, C. J.

The primary issue of these appeals, which were heard together in this court and in the Superior Court, is whether the estate of a donor of a general power of appointment over the assets of a marital trust is entitled to a refund of the entire succession tax paid on the assets if those assets are also taxed in the estate of the power's donee who died in 1977. The donor of the power of appointment had died in 1963.1

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