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HART v. NEELD

21 N.J. 479 (1956)

122 A.2d 611

NOEMIE DUBAR HART, INDIVIDUALLY, AND NOEMIE DUBAR HART AND ARNOLD A. HART, AS EXECUTORS OF THE ESTATE OF M. NOEMIE ROUSSEL, DECEASED, APPELLANTS, v. AARON K. NEELD, DEPUTY DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY, STATE OF NEW JERSEY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF M. NOEMIE ROUSSEL, DECEASED.

The Supreme Court of New Jersey.

Decided May 14, 1956.

Attorney(s) appearing for the Case

Mr. George F. Losche argued the cause for appellants (Messrs Losche & Losche, attorneys).

Mr. Joseph A. Jansen, Deputy Attorney-General, argued the cause for respondent (Mr. Grover C. Richman, Jr., Attorney-General of New Jersey, attorney).

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

This appeal from a determination of the Transfer Inheritance Tax Bureau calls into question the application of N.J.S.A. 54:34-2.1 to a somewhat unusual factual situation. The statute involved provides for the taxation of any "transfer of property passing to any child to whom the decedent for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent," at the...

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