Connecticut Bar Journal, Volume 20Connecticut Bar Association, 1946 - Bar associations Includes Annual reports, and lists of members. |
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Page 205
There the Massachusetts Supreme Court applied the apportionment statute , passed September 9 , 1943 , to the estate of a decedent who died in 1940. The chief beneficiaries of the residuary estate under the will were the testator's wife ...
There the Massachusetts Supreme Court applied the apportionment statute , passed September 9 , 1943 , to the estate of a decedent who died in 1940. The chief beneficiaries of the residuary estate under the will were the testator's wife ...
Page 207
have upheld the apportionment of such taxes against beneficiaries of the following types of transfers : ( a ) Inter vivos trusts , whether revocable or irrevocable , and even though the trusts were created prior to the enactment of the ...
have upheld the apportionment of such taxes against beneficiaries of the following types of transfers : ( a ) Inter vivos trusts , whether revocable or irrevocable , and even though the trusts were created prior to the enactment of the ...
Page 217
ing the basic question whether the testator's will contained a direction contrary to statutory apportionment of the tax . Even in the Chase National Bank case , above , the court said : “ The settlor's will lacks the slightest hint of ...
ing the basic question whether the testator's will contained a direction contrary to statutory apportionment of the tax . Even in the Chase National Bank case , above , the court said : “ The settlor's will lacks the slightest hint of ...
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Contents
TABLE OF CONTENTS | 2 |
LYMAN Editor | 8 |
PROCEEDINGS OF THE BOARD OF DELEGATES OCTOBER 15 1945 | 32 |
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