72 A.2d 645 WILLIAM F. CONNELLY, TAX COMMISSIONER [DENNIS P. O’CONNOR, TAX COMMISSIONER, SUBSTITUTED PLAINTIFF] v. WATERBURY NATIONAL BANK, EXECUTOR (ESTATE OF MARTHA S. WADE) Supreme Court of Connecticut MALTBIE, C.J., BROWN, JENNINGS, DICKENSON AND BALDWIN, Js. Under the statutes of this state the tax on property passing at death is a tax upon the […]