(DOWNLOAD) "Archibald v. Sullivan" by Supreme Court of Connecticut * eBook PDF Kindle ePub Free
eBook details
- Title: Archibald v. Sullivan
- Author : Supreme Court of Connecticut
- Release Date : January 15, 1965
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
The sole issue in this case, which
comes to us on a reservation from the Superior
Court on stipulated facts, is whether a certain
inter vivos transfer in trust made by Julia Gilman
Clark, the plaintiffs' testatrix, is subject to a
succession tax, under and by virtue of 12-341 (d)
of the General Statutes, as a transfer "by gift or
grant intended to take effect in possession or
enjoyment at or after the death of the
transferor." George S. Gilman died in 1886, and under the
terms of his will the major portion of his estate
was placed in trust for the benefit of his wife
"during the full term of her natural life."1 At
the death of his wife, the trust corpus was to be
divided into two equal parts, the first to go to
his son, George H. Gilman, outright and
absolutely, and the second to go to a named
corporate trustee to be held by it in trust for
the benefit of his daughter, Julia Gilman Clark,
for life "and, at her death, the principal to
. . . [be paid over outright and absolutely to]
such beneficiaries as she may choose to designate
by will, and if she dies intestate then to her
heirs at law". The gift over to the "heirs at
law" of Mrs. Clark was void under a Statute
against Perpetuities, which has since been
repealed but which was in force at the date
of the death of George S. Gilman. Rev. 1875,
p. 352, 3 (repealed, Public Acts 1895,
[152 Conn. 666]