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GROPPO v. JACKS

(13451)

210 Conn. 277 (1989)

JOHN G. GROPPO, COMMISSIONER OF REVENUE SERVICES v. ELIZABETH H. JACKS, EXECUTRIX (ESTATE OF ROBERT L. JACKS)

Supreme Court of Connecticut.

Decision released March 7, 1989.

Attorney(s) appearing for the Case

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

Mark W. Dost, with whom, on the brief, was Charles W. Henry, for the appellee (defendant).

HEALEY, SHEA, CALLAHAN, COVELLO and HULL, JS.

SHEA, J.

The issue in this case is whether a mortgage debt as described in General Statutes § 12-350 (h)1 that is discharged from tax exempt insurance proceeds under General Statutes § 12-342,2 "reduces the gross taxable estate" for purposes of computing the state succession tax. We agree with the trial court that such a debt reduces the gross taxable estate under § 12-350, and accordingly, we...

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