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COMMISSIONER OF REVENUE SERVICES v. PESKA

(14211)

220 Conn. 77 (1991)

COMMISSIONER OF REVENUE SERVICES v. DAVID J. PESKA, EXECUTOR (ESTATE OF ELISE P. WILLIAMS), ET AL.

Supreme Court of Connecticut.

Decision released August 13, 1991.

Attorney(s) appearing for the Case

Robert L. Eddy, Jr., tax attorney II, with whom, on the brief, were Richard Blumenthal, attorney general, and Albert E. Sheary, first assistant commissioner of revenue services, for the appellant (plaintiff).

Frank S. Berall, for the appellees (defendants).

Frank S. Berall filed a brief for the Connecticut Bar Association, Estates and Probate Section, as amicus curiae.

PETERS, C. J., SHEA, CALLAHAN, BORDEN and F. X. HENNESSY, JS.

F. X. HENNESSY, J.

The sole issue in this appeal is whether a partial release in 1942 of a pre-1942 testamentary general power of appointment is a taxable transfer as contemplated by General Statutes §§ 12-345c (a) (2)1 and 12-341b (d).2 The plaintiff, the commissioner of revenue services for the state of Connecticut...

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