Estate of Brooks v. Commissioner of Revenue Services

The Connecticut Supreme Court affirmed the trial court's decision to uphold the Commissioner's determination denying plaintiffs' request for a refund of estate taxes paid by the estate of the decedent. The court held that the trial court properly rendered summary judgment in favor of the Commissioner because defendant properly included the value of the assets contained within the qualified terminable interest property (QTIP) marital deduction trusts in the decedent's gross estate and levied the estate tax thereupon in accordance with General Statutes 12-391 without violating due process. View "Estate of Brooks v. Commissioner of Revenue Services" on Justia Law