1. Home
  2. Browse Decisions
  3. N.J.
  4. 3 N.J.
  5. 3 N.J. Super. 106 (1949)
 

HARING v. ZINK

3 N.J. Super. 106 (1949)

65 A.2d 609

HELEN G. HARING, JULIAN E. GARNSEY AND THE FIFTH AVENUE BANK OF NEW YORK, EXECUTORS OF THE LAST WILL AND TESTAMENT OF ELMER E. GARNSEY, APPELLANTS, v. HOMER C. ZINK, COMMISSIONER, ACTING AS DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TAXATION AND FINANCE, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 20, 1949.

Attorney(s) appearing for the Case

Mr. E. Edward Burr argued the cause for the appellants.

Mr. William A. Moore (Mr. Theodore D. Parsons, Attorney General of New Jersey, attorney) argued the cause for the respondent.

Before Judges McGEEHAN, DONGES and COLIE.

The opinion of the court was delivered by COLIE, J.A.D.

This appeal is from a determination that four trusts established by the donor, Elmer E. Garnsey, were taxable because made in contemplation of death and in lieu of a testamentary disposition.

Elmer E. Garnsey died in 1946, aged 84. In 1933 he established three trusts for his children, Laura G. Seabury, Helen G. Haring and Julian E. Garnsey. As of the date of death, each trust was valued at approximately...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases