Connecticut Bar Journal, Volume 20Connecticut Bar Association, 1946 - Bar associations Includes Annual reports, and lists of members. |
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Page 207
... prior to the enactment of the 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 ) ...
... prior to the enactment of the 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 ) ...
Page 208
... prior to the grantor's 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 ...
... prior to the grantor's 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 ...
Page 290
... prior to that of 1942 to be a power whereunder the donee's power to appoint is to a restricted or designated class of persons , excluding himself , his estate , and his creditors . Thus , prior to the Revenue Act of 1942 , property that ...
... prior to that of 1942 to be a power whereunder the donee's power to appoint is to a restricted or designated class of persons , excluding himself , his estate , and his creditors . Thus , prior to the Revenue Act of 1942 , property that ...
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