FIDELITY UNION TRUST CO. v. MARGETTS


7 N.J. 556 (1951)

82 A.2d 191

FIDELITY UNION TRUST COMPANY, SUBSTITUTED ADMINISTRATOR C.T.A. OF THE LAST WILL AND TESTAMENT OF EDWIN H. COLPITTS, APPELLANT, v. WALTER T. MARGETTS, STATE TREASURER, ACTING AS DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF EDWIN H. COLPITTS, DECEASED.

The Supreme Court of New Jersey.

Decided June 29, 1951.


Attorney(s) appearing for the Case

Mr. Edward J. Brown argued the cause for appellant (Messrs. Riker, Emery & Danzig, attorneys).

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


The opinion of the court was delivered by CASE, J.

The appeal was originally taken by the executor of the last will and testament of Edwin H. Colpitts, deceased, and is from the assessment of the transfer inheritance tax laid against the estate by the State Treasurer, acting as Director, Division of Taxation, Department of the Treasury of the State of New Jersey. The executor has been replaced by Fidelity Union Trust Company (named in the will as alternate executor...

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