IN RE ESTATE OF LINGLE


72 N.J. 87 (1976)

367 A.2d 878

IN THE MATTER OF THE ESTATE OF EUSTACE E. LINGLE, LATE OF MONMOUTH COUNTY.

The Supreme Court of New Jersey.

Decided December 6, 1976.


Attorney(s) appearing for the Case

Mr. Stephen Skillman, Assistant Attorney General, argued the cause for appellant Division of Taxation (Mr. William F. Hyland, Attorney General of New Jersey, attorney; Mr. Skillman of counsel; Mr. Michael E. Goldman, Deputy Attorney General, on the brief).

Mr. Cary R. Hardy argued the cause for respondent executrix (Messrs. Bourne and Noll, attorneys; Mr. Hardy of counsel; Mr. Ken R. Springer on the brief).


The opinion of the court was delivered by MOUNTAIN, J.

This is an inheritance tax case. The decedent left his entire estate to his second wife. This testamentary desposition was in breach of a separation agreement entered into between him and his first wife, wherein he had promised to leave one-half his estate to his two daughters by the first marriage. Following probate of the will and after considerable negotiation, a settlement was reached, payment of certain sums...

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