The mission of the Connecticut Judicial Branch is to serve the interests of justice and the public by resolving matters brought before it in a fair, timely, efficient and open manner.

Administrative Appeal Supreme Court Opinion

by Booth, George


SC19577 - Estate of Brooks v. Commissioner of Revenue Services (Administrative appeal; estate tax; "The plaintiffs, the coexecutors of the estate of Helen B. Brooks, appeal from the trial court's rendering of summary judgment in favor of the defendant, the Commissioner of Revenue Services. The trial court upheld the decision of the defendant to deny the plaintiffs' request for a refund of estate taxes paid by the estate of the decedent, Helen B. Brooks (decedent). On appeal, the plaintiffs claim that the trial court incorrectly concluded that the defendant had statutory authority to include in the decedent's gross estate the value of certain qualified terminable interest property (QTIP) in which the decedent enjoyed a life interest and levy an estate tax upon such property. The plaintiffs also assert that the defendant's construction of the statute resulted in a violation of the plaintiffs' due process rights. We disagree with the plaintiffs and, accordingly, affirm the judgment of the trial court.")