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CONNECTICUT NATIONAL BANK v. COMMISSIONER

(13417), (13418)

209 Conn. 429 (1988)

CONNECTICUT NATIONAL BANK, EXECUTOR (ESTATE OF ELBERT S. OVERBAUGH) v. COMMISSIONER OF REVENUE SERVICES

Supreme Court of Connecticut.

Decision released December 20, 1988.

Attorney(s) appearing for the Case

William J. Friedeberg, tax attorney II, with whom, on the brief, were Joseph I. Lieberman, attorney general, Albert E. Sheary, first assistant commissioner of revenue services, and Frank P. Iodice, for the appellant in the first case (defendant commissioner of revenue services).

David E. Ormstedt, assistant attorney general, with whom, on the brief, was Joseph I. Lieberman, attorney general, for the appellant in the second case (defendant Joseph I. Lieberman).

Peter T. Mott, with whom was Edward J. Kelleher for the appellee in both cases (plaintiff).

PETERS, C. J., HEALEY, CALLAHAN, GLASS and HULL, Js.

HULL, J.

This case raises the narrow issue of whether bequests to a nonprofit cemetery association for its corporate purposes are exempt from the Connecticut succession tax. After the Fairfield Probate Court denied the exemption, the plaintiff executor appealed to the Superior Court, which reversed the Probate Court and found the bequests to be exempt. The defendants, the commissioner of revenue services and the attorney general, filed separate appeals which were...

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