Connecticut Bar Journal, Volume 20Connecticut Bar Association, 1946 - Bar associations Includes Annual reports, and lists of members. |
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Page 210
... settlor was domiciled elsewhere . " See also to similar effect Bryant v . Hackett , 118 Conn . 233 ( 1934 ) . Where , however , the federal estate tax is apportioned against real property devised or transferred by the testator , which ...
... settlor was domiciled elsewhere . " See also to similar effect Bryant v . Hackett , 118 Conn . 233 ( 1934 ) . Where , however , the federal estate tax is apportioned against real property devised or transferred by the testator , which ...
Page 217
... settlor's will lacks the slightest hint of such a direction , and statutory allocation is , therefore , mandatory . Had the will con- tained language of doubtful import , resort might be had to the terms of the trust agreement in order ...
... settlor's will lacks the slightest hint of such a direction , and statutory allocation is , therefore , mandatory . Had the will con- tained language of doubtful import , resort might be had to the terms of the trust agreement in order ...
Page 288
... settlor , the tax on all such transfers is imposed upon the residuary legatees . This new law provides for an equitable apportionment of all these transfers by the surrogate in an accounting or other appropriate proceeding on notice to ...
... settlor , the tax on all such transfers is imposed upon the residuary legatees . This new law provides for an equitable apportionment of all these transfers by the surrogate in an accounting or other appropriate proceeding on notice to ...
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