Connecticut Justices Wary of Taxing Part-Time Resident’s Estate

The Connecticut Supreme Court appeared skeptical Wednesday of the state tax department’s argument that the estate of a health-care executive who owned houses in multiple states was subject to a $13.2 million estate tax bill after his death.

Jack Anderson’s estate argued he showed every indication of intending to have a Florida domicile when he died, and didn’t enter Connecticut for the last 147 days of his life. The Connecticut Department of Revenue Services countered that intent isn’t a dispositive factor.

“Then the estate can never win, really, given that it’s a clear and convincing standard there’s a huge amount ...