SULLIVAN v. MARGETTS


9 N.J. Super. 189 (1950)

75 A.2d 743

BEATRICE SULLIVAN, SUBSTITUTIONARY ADMINISTRATRIX, ETC., APPELLANT, v. WALTER T. MARGETTS, DIRECTOR, DIVISION OF TAXATION, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided September 28, 1950.


Attorney(s) appearing for the Case

Mr. Newcomb B. Pines (of the New York Bar) argued the cause for appellant (Mr. Ira J. Katchen, attorney).

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

Before Judges JACOBS, BIGELOW and JAYNE.


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

The administratrix of decedent's estate appeals from the transfer inheritance tax assessment. The facts, or alleged facts, upon which she relies, are as follows:

From the spring of 1929 to decedent's death two years ago, appellant served decedent as nurse and housekeeper in reliance upon his promise to bequeath to her either his whole estate or sufficient property to compensate her reasonably for her...

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