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COYLE v. COMMISSIONER OF REVENUE SERVICES

No. 19154.

91 A.3d 902 (2014)

312 Conn. 282

Susan COYLE, Executrix (Estate of Vermont O. Blakeman) v. COMMISSIONER OF REVENUE SERVICES.

Supreme Court of Connecticut.

Decided June 24, 2014.

Attorney(s) appearing for the Case

Stephen R. Bellis , New Haven, for the appellant (plaintiff).

Dinah J. Bee , assistant attorney general, with whom, on the brief, was George Jepsen , attorney general, for the appellee (defendant).

ROGERS, C.J., and PALMER, ZARELLA, BEAR and SHELDON, Js.

PER CURIAM.

The plaintiff, Susan Coyle, the executrix of the estate of Vermont O. Blakeman (decedent), brought an action against the defendant, the Commissioner of Revenue Services, seeking a declaratory judgment declaring that the retroactive application of No. 11-6, §§ 84 and 85, of the 2011 Public Acts (P.A. 11-6), to the decedent's estate violated General Statutes § 55-3, the fifth and fourteenth amendments to the United States constitution and...

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