CRUTHERS v. NEELD


14 N.J. 497 (1954)

103 A.2d 153

TACIE IRENE CRUTHERS, INDIVIDUALLY AND AS EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF THOMAS CRUTHERS, DECEASED, PLAINTIFF-APPELLANT, v. AARON K. NEELD, DEPUTY DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided March 1, 1954.


Attorney(s) appearing for the Case

Mr. Percy G. Britt argued the cause for appellant.

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


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

The appeal is from an assessment made by the Division of Taxation, Department of the Treasury of the State of New Jersey, of a transfer inheritance tax in the amount of $1,679, plus interest, levied against the plaintiff. We certified the cause on our own motion.

The inquiry is directed toward three contracts issued by an insurance company, to determine whether the proceeds

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