Estate of Brooks v. Conn. Comm'r of Revenue Servs.
| Decision Date | 26 February 2018 |
| Docket Number | No. 17–608.,17–608. |
| Citation | 200 L.Ed.2d 314,138 S.Ct. 1181 (Mem) |
| Parties | ESTATE OF Helen B. BROOKS, et al., petitioners, v. CONNECTICUT COMMISSIONER OF REVENUE SERVICES. |
| Court | U.S. Supreme Court |
Petition for writ of certiorari to the Supreme Court of Connecticut denied.
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7 cases
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Am. Tax Funding, LLC v. Design Land Developers of Newtown, Inc.
...were not named in complaint, action was clearly maintained on estate's behalf by coexecutors), cert. denied, ––– U.S. ––––, 138 S. Ct. 1181, 200 L. Ed. 2d 314 (2018) ; In re Probate Appeal of Kusmit , 188 Conn. App. 196, 198 n.1, 204 A.3d 776 (2019) (although summons listed named plaintiff ......
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Demattio v. Plunkett
...Estate of Brooks v. Commissioner of Revenue Services , 325 Conn. 705, 712–13, 159 A.3d 1149 (2017), cert. denied, ––– U.S. ––––, 138 S. Ct. 1181, 200 L. Ed. 2d 314 (2018).The starting point of our statutory analysis under the HIA is General Statutes § 20-429,5 which provides in relevant par......
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Shaffer v. Comm'r of Revenue
...(1945) ; Estate of Brooks v. Commissioner of Revenue Servs., 325 Conn. 705, 733, 159 A.3d 1149 (2017), cert. denied, ––– U.S. ––––, 138 S. Ct. 1181, 200 L.Ed.2d 314 (2018). The board also noted that 26 U.S.C. § 2044(c) provides, in part, that QTIP property "shall be treated as property pass......
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State v. Gonzalez
...intent of an earlier act necessarily has retroactive effect." (Internal quotation marks omitted.)), cert. denied, ––– U.S. ––––, 138 S. Ct. 1181, 200 L. Ed. 2d 314 (2018). We disagree. The defendant's claim is controlled by this court's decision in State v. Smith , supra, 209 Conn. App. 296......
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