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PROVIDENT TRUST CO. OF PHILADELPHIA v. MARGETTS

5 N.J. Super. 420 (1949)

69 A.2d 352

PROVIDENT TRUST COMPANY OF PHILADELPHIA, EXECUTOR OF THE ESTATE OF LYDIA J. JENKINS, DECEASED, PLAINTIFF-APPELLANT, v. WALTER T. MARGETTS, JR., TREASURER, ACTING AS DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT-RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT OF THE ESTATE OF LYDIA J. JENKINS, DECEASED.

Superior Court of New Jersey, Appellate Division.

Decided November 23, 1949.

Attorney(s) appearing for the Case

Mr. F. Morse Archer, Jr., argued the cause for plaintiff-appellant (Messrs. Boyle, Archer & Greiner, attorneys).

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

Before Judges JACOBS, DONGES and BIGELOW.

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

The Executor of the will of Lydia J. Jenkins appeals from a transfer inheritance tax levied upon two inter vivos trusts created by decedent approximately five years before her death.

The question here is whether the inter vivos gifts of property were made in contemplation of death, within the intendment of R.S. 54:34-1c and are consequently taxable transfers.

Testatrix died...

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