351 A.2d 81 | Conn. Super. Ct. | 1975
In this appeal from the decision of the Probate Court for the district of Hartford the plaintiff, tax commissioner, sets forth in his reasons for appeal the fact that the defendant administratrix of the estate of Elsa P. Grabinsky, late of the town of Newington, deceased, filed a succession tax return (form S-1) in the Probate Court on November 21, 1973, on which there was listed, among other assets, an interest in a closely held corporation at an appraised value of $52,800. On or about January 2, 1974, the administratrix filed an amended succession tax return (form S-1) in the Probate Court, in which the interest on the same closely held corporation was appraised at $13,200. *276
A certified copy of that return was forwarded to and received by the state tax commissioner on January 14, 1974. Thereafter, on February 19, 1974, the tax commissioner assessed the succession tax based on the original succession tax return. The administratrix paid the tax on May 21, 1974. On June 14, 1974, the administratrix filed an application with the tax commissioner for a refund of the succession tax under §
It is the contention of the tax commissioner that the section of the statute in question, §
Section
Prior to the enactment of subsection (d) of §
Section
On a reading of §
The general view is that the right to a refund of inheritance taxes is purely of statutory origin and that, in the absence of a statute, taxes erroneously paid cannot be recovered nor can they be voluntarily refunded by the state even though there *279 may be justice in the claim. Similarly, it has been held that the power of the state to refund estate taxes and of the executors of an estate to obtain a refund is dependent entirely upon express legislative authority. See Kidder, State Inheritance Tax and Taxability of Trusts (1960 Ed.) § 407.
Whether another approach for a refund might be available to the defendant administratrix this court need not now speculate. The court, however, holds that a refund is not obtainable under the circumstances existing in this case under §
The appeal of the plaintiff, tax commissioner of the state of Connecticut, must be and therefore is sustained.