Connecticut Bar Journal, Volume 20Connecticut Bar Association, 1946 - Bar associations Includes Annual reports, and lists of members. |
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Page 206
... apportionment statute is retroactive only for a one - year period , obviously the estates affected thereby will still be in the process of administration . It is believed that no valid distinction can be made as between the retroactive ...
... apportionment statute is retroactive only for a one - year period , obviously the estates affected thereby will still be in the process of administration . It is believed that no valid distinction can be made as between the retroactive ...
Page 207
... apportionment law . Both the Jeffery and Merchants National Bank cases prorated the taxes against inter vivos trusts created prior to the statute . See to similar effect Ryle's Estate , 10 N.Y.S. ( 2nd ) 597 ( Surr . Ct . , 1939 ) ...
... apportionment law . Both the Jeffery and Merchants National Bank cases prorated the taxes against inter vivos trusts created prior to the statute . See to similar effect Ryle's Estate , 10 N.Y.S. ( 2nd ) 597 ( Surr . Ct . , 1939 ) ...
Page 217
... apportionment of the tax . Even in the Chase National Bank case , above , the court said : " The settlor's will lacks the slightest hint of such a direction ... apportionment between remainders and temporary APPORTIONMENT OF ESTATE TAXES 217.
... apportionment of the tax . Even in the Chase National Bank case , above , the court said : " The settlor's will lacks the slightest hint of such a direction ... apportionment between remainders and temporary APPORTIONMENT OF ESTATE TAXES 217.
Contents
APRIL 1946 Number | 2 |
LYMAN Editor | 8 |
TRAFFIC COURTS James P Economos | 94 |
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accused action Administrative adopted amendment American Bar Association annual meeting appear appointed apportionment statute Article of War Assembly attorney Bank Bar Journal beneficiary bill Board of Delegates Chairman charge Charles Chief Justice Conn constitution Corpus Juris Corpus Juris Secundum Council counsel David Daggett decedent defendants discussion draft duty easement Editor elected Equal Rights Amendment fact federal estate tax George George H Governor Hartford Hartford County Haven Hosmer income inter vivos inter vivos trust interest John judicial Junior Bar Conference jurisdiction Law School lawyers legislation legislature Litchfield matter ment necticut October October 15 opinion person plaintiff practice present President Probate problem Procedure proposed punishment question recommendations record residuary estate rules Secretary Section Senate session Simeon Baldwin succession tax Superior Court Supreme Court testator tion traffic court trial trust vote William Yale