CROMWELL v. NEELD


15 N.J. Super. 296 (1951)

83 A.2d 337

JARVIS CROMWELL AND ELEONORA MORGAN KISSEL, EXECUTORS OF THE LAST WILL AND TESTAMENT OF MARY BELL KISSEL, DECEASED, APPELLANTS, v. AARON K. NEELD, DEPUTY DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided September 21, 1951.


Attorney(s) appearing for the Case

Mr. Robert V. Carton argued the cause for the appellants (Mr. Thomas F. Daly, attorney for appellants).

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

Before Judges BIGELOW, DAVIDSON and McLEAN.


McLEAN, J.S.C.

This is an appeal from the action of the Division of Taxation, Department of the Treasury of New Jeresey, making an assessment of transfer inheritance tax on the estate of Mary Bell Kissel amounting to $2,647.32. Mrs. Kissel died in New York City. The taxes were assessed on the basis that she was a resident of New Jersey, domiciled at Morristown, Morris County. Appellants assert that Mrs. Kissel having...

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