Connecticut Bar Journal, Volume 20Connecticut Bar Association, 1946 - Bar associations Includes Annual reports, and lists of members. |
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Page 208
... death . Matter of Scott's Estate ; Ryle's Estate ; Mayer's Estate ; Merchants National Bank cases , supra . In these cases , which involved inter vivos trusts or transfers , the tax apportionment was attacked on the ground that the ...
... death . Matter of Scott's Estate ; Ryle's Estate ; Mayer's Estate ; Merchants National Bank cases , supra . In these cases , which involved inter vivos trusts or transfers , the tax apportionment was attacked on the ground that the ...
Page 288
... death has been made , or a transfer under an inter vivos trust becomes effective by reason of the death of the settlor , the tax on all such transfers is imposed upon the residuary legatees . This new law provides for an equitable ...
... death has been made , or a transfer under an inter vivos trust becomes effective by reason of the death of the settlor , the tax on all such transfers is imposed upon the residuary legatees . This new law provides for an equitable ...
Page 289
... death taxes . If , for example , the " tax estate " subject to Federal estate tax , comprises inter vivos trusts or gifts made in contemplation of death , or proceeds of life insur- ance policies payable to others than the decedent's ...
... death taxes . If , for example , the " tax estate " subject to Federal estate tax , comprises inter vivos trusts or gifts made in contemplation of death , or proceeds of life insur- ance policies payable to others than the decedent's ...
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