1. Home
  2. Browse Decisions
  3. Conn.
  4. 217 Conn.
  5. 217 Conn. 457 (1991)
 

BANNON v. WISE

(14147)

217 Conn. 457 (1991)

TIMOTHY F. BANNON, COMMISSIONER OF REVENUE SERVICES v. STEPHEN A. WISE, EXECUTOR (ESTATE OF DOROTHY A. HEWLETT), ET AL.

Supreme Court of Connecticut.

Decision released February 12, 1991.

Attorney(s) appearing for the Case

Albert E. Sheary, with whom were Robert L. Eddy and, on the brief, William J. Friedeberg, for the appellant (plaintiff).

William R. Moller, with whom, on the brief, was Susan M. Cormier, for the appellees (defendants).

PETERS, C. J., CALLAHAN, GLASS, HULL AND BORDEN, Js.

PER CURIAM.

The sole issue in this tax appeal is whether the trial court correctly held that a housing facility for elderly people qualified as a charitable corporation eligible for the exemption from the Connecticut succession tax contained in General Statutes § 12-347 (a).1 The defendants, the executors under the will of Dorothy A. Hewlett, filed a succession tax return in 1988, which...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases