Gerald Shea

I am an experienced attorney and work diligently to provide my clients and their families with peace of mind. I handle Estate Planning and Probate matters throughout Connecticut and New York, and Tax Law matters worldwide.

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Connecticut

State of Connecticut Judicial Branch

ID Number: 303787

1985-1985

New York

New York State Office of Court Administration

Since 1991

U.S. District Court, District of Connecticut

Since 1992

U.S. Tax Court

Since 1989

Principal

Shea & Shea

1992 - Current

Attorney Advisor

U.S. Tax Court

1988 - 1989

New York University School of Law

LL.M. (1991) | Taxation

University of Connecticut School of Law

J.D. (1985) | Law

cum laude

Duke University

B.A. (1981) | Economics/History

magna cum laude; Tobacco Road Magazine

College of the Holy Cross

Economics

1977 - 1979

Sailing Team

AV Preeminent Peer Rating

Martindale

2023

2011-2019

10.0 Superb Rating

Avvo

2023

Connecticut Bar Association

Member

Current

Activities: Tax Law Section, Estates & Probate Section

New York State Bar  # 2435196

Member

1991 - Current

APA's May Effectively Address Income and Expense

Tax Notes International

1992

Q. Which state to file probate case in?

March 28, 2024

A: Your father's domicile controls, which is where he lived with an intent to return. If he has a CT condo, receives mail there and intended to return, then probate court for the town of his Connecticut residence would have jurisdiction.

Q. Can the probate court have the authority to "claw" back funds improperly distributed prior to probate?

March 10, 2023

A: It is difficult to get a probate court to exercise jurisdiction over accounts passing by way of beneficiary designation. Such assets are technically "non-probate" assets. A separate action can, however, be brought in Superior Court for undue influence or lack of capacity in transferring assets into the passbook accounts. This requires evidence of improper actions surrounding the actual the transfer. The money is gone and bank contract is implicated. Recovery is thus difficult, absent solid evidence of undue influence with respect to the accounts.

Q. Probate

March 2, 2023

A: Joint accounts and real estate held jointly in survivorship do not require CT probate.

However, an estate tax return is due 6 months from date of death, but that is a different issue (See Form 706NT (nontaxable estate) and Form 706 (taxable estate).