06/12/2026
Green & Sklarz congratulates our clients following the Connecticut Supreme Court’s reversal in the case of Daniels v. Commissioner (SC 21150). The opinion can be found at https://www.jud.ct.gov/external/supapp/Cases/AROcr/CR354/CR354.47.pdf. Our clients’ perseverance in this litigation has helped forge groundbreaking law.
The case involved a challenge to the Connecticut Department of Revenue Services (DRS) finding that the decedent (Jack Anderson) was a domiciliary of Connecticut for Connecticut estate tax purposes. Following trial, the Connecticut Tax Court, applying a “clear and convincing evidence” standard held that the estate failed to sustain its burden of proof that Mr. Anderson was not a Connecticut domiciliary on his death.
This case made three significant holdings:
• The trial court applied the incorrect standard of proof and held that a preponderance of evidence standard is applicable.
• That the estate must prove that a decedent is not a Connecticut domiciliary. The estate does not need to prove which other state is the decedent’s actual domicile.
• That the Tax Court should review all of the factors set forth in the applicable regulations (RCSA § 12-701(a)(1)(-1(d)(8)), but may “afford the factors the weight it considers appropriate in light of the evidence….”
The application of a “preponderance of evidence” standard of proof is an important clarification of the law, as the DRS has taken the position that the burden of proof is virtually always “clear and convincing evidence” on taxpayer appeals to the Tax Court.
We recognize Julie Lavoie of HarrisBeachMurtha, lead appellate counsel, who argued the case to the Connecticut Supreme Court. Finally, we are personally honored that Dan Krisch, our dear friend of nearly 30 years, is named on this decision. Dan sadly passed earlier this year. His advocacy and the result in this case honor his legacy as one of Connecticut’s preeminent appellate attorneys.
