TRACY v. ALEXANDER


17 N.J. 397 (1955)

111 A.2d 492

EDITH N. TRACY, EXECUTRIX OF THE LAST WILL AND TESTAMENT OF MATTHEW J. NEVINS, SR., DECEASED, APPELLANT, v. ARCHIBALD S. ALEXANDER, TREASURER OF THE STATE OF NEW JERSEY, AND AARON K. NEELD, DEPUTY DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENTS. IN THE MATTER OF THE ESTATE OF MATTHEW J. NEVINS, SR., DECEASED.

The Supreme Court of New Jersey.

Decided February 7, 1955.


Attorney(s) appearing for the Case

Mr. Jerome C. Eisenberg argued the cause for appellant (Messrs. Starr & Weinberg, attorneys; Mr. Ralph Neibart and Mr. Eisenberg on the brief).

Mr. William A. Moore argued the cause for respondents (Mr. Grover C. Richman, Jr., Attorney-General of New Jersey, attorney).


The opinion of the court was delivered by WILLIAM J. BRENNAN, JR., J.

The executrix complains in this transfer inheritance tax proceeding of the bureau's evaluation of a minority stock interest in a closely held corporation. We certified of our own motion her appeal to the Appellate Division.

The decedent died June 29, 1951. The bureau assessed 531 shares of the common stock of Nevins-Church Press, Inc., a New Jersey...

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