For the purpose of this chapter, “persons interested in the estate” includes all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent or any benefit with respect to any such property or interest whether under a will or intestacy or by reason of any of the transfers, trusts, estates, rights, powers and relinquishment of powers, as severally enumerated in the United States Internal Revenue Code.
Conn. Gen. Stat. § 12-400
“Persons interested in the estate”, defined
Applied in 1 court decision — leading case 222 F. Supp. 446 - Second National Bank of New Haven v. United States (1963)
Most recently applied in 222 F. Supp. 446 - Second National Bank of New Haven v. United States (July 1963)
(1949 Rev., S. 2075.)
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.