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BOARD OF NATIONAL MISSIONS v. NEELD

9 N.J. 349 (1952)

88 A.2d 500

BOARD OF NATIONAL MISSIONS OF THE PRESBYTERIAN CHURCH IN THE UNITED STATES OF AMERICA, ET AL., APPELLANTS, v. AARON K. NEELD, DEPUTY DIRECTOR ACTING AS DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF ISABEL WALLACE, DECEASED.

The Supreme Court of New Jersey.

Decided May 5, 1952.

Attorney(s) appearing for the Case

Mr. Ira C. Moore, Jr., argued the cause for the appellants (Messrs. Whiting, Moore & Phillips, attorneys).

Mr. Joseph Jansen argued the cause for the respondent (Mr. Theodore D. Parsons, Attorney-General, attorney; Mr. William A. Moore, special counsel).

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

This appeal is from inheritance tax assessments levied against the Board of National Missions and the Board of Foreign Missions of the Presbyterian Church. The appeal, taken to the Appellate Division of the Superior Court, before argument there, was certified here on our own motion.

Isabel Wallace, the decedent here, died testate on December 11, 1948, and by the terms of her will and certain trust indentures...

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