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BANNON v. SCHWARTZ

(13884)

215 Conn. 633 (1990)

TIMOTHY F. BANNON, COMMISSIONER OF REVENUE SERVICES v. SAMUEL SCHWARTZ, EXECUTOR (ESTATE OF ANNA G. SCHWARTZ)

Supreme Court of Connecticut.

Decision released July 17, 1990.

Attorney(s) appearing for the Case

Maurice J. Sturm, tax attorney II, with whom, on the brief, were Clarine Nardi Riddle, attorney general, and Albert E. Sheary, first assistant tax commissioner, for the appellant (plaintiff).

Jonathan J. Klein, for the appellee (defendant).

PETERS, C. J., SHEA, CALLAHAN, COVELLO and HULL, JS.

CALLAHAN, J.

The sole issue presented by this appeal is whether an executor's characterization of a right to withdraw trust principal in his calculation of the succession tax is a "valuation" or "concession of taxability" to which the commissioner of revenue services is required to object under General Statutes § 12-359 (b).1 The Probate Court held that since the plaintiff, the commissioner...

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