Part-Time Connecticuter Estate Tax Case Sent for Trial Do-Over

A Connecticut court must apply a more lenient standard of proof at a new trial over the state’s $13.2 million tax bill on the estate of a health-care executive whose executor argued he was a Florida resident at the time of his death, the state’s top court ruled Thursday.

The court has never weighed in on the proper standard of proof courts should employ in cases about establishing a domicile for estate tax purposes, so this case warrants addressing the question even though it was unpreserved on appeal, the unanimous Connecticut Supreme Court said. It found no compelling justification ...