CENTRAL HANOVER BANK CO. v. KELLY

No. 659.

319 U.S. 94 (1943)

CENTRAL HANOVER BANK & TRUST CO. ET AL. v. KELLY, STATE TAX COMMISSIONER.

Supreme Court of United States.

Decided May 3, 1943.


Attorney(s) appearing for the Case

Mr. Robert McC. Marsh, with whom Messrs. Jehiel G. Shipman and Claude A. Hope were on the brief, for appellants.

Mr. William A. Moore, Assistant Attorney General of New Jersey, for appellee.


MR. JUSTICE DOUGLAS delivered the opinion of the Court.

New Jersey imposes a tax, with exceptions not material here, "upon the transfer of any property, real or personal, of the value of five hundred dollars ($500.00) or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations, . . . in the following cases . . . Third. When the transfer is of property1

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