1. Home
  2. Browse Decisions
  3. N.J.
  4. 27 N.J.
  5. 27 N.J. 425 (1958)
 

PALMER v. KINGSLEY

27 N.J. 425 (1958)

142 A.2d 833

ELINOR E. PALMER AND JOHN A. BENNETT, EXECUTORS OF THE ESTATE OF GERTRUDE D. EWER, DECEASED, APPELLANTS, v. WILLIAM KINGSLEY, DEPUTY DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF NEW JERSEY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF GERTRUDE D. EWER, DECEASED.

The Supreme Court of New Jersey.

Decided June 25, 1958.

Attorney(s) appearing for the Case

Mr. Robert B. Shepard, Jr., argued the cause for the appellants (Messrs. Bennett and Shepard, attorneys).

Mr. Joseph A. Jansen argued the cause for the respondent (Mr. David D. Furman, Acting Attorney-General).

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

The issue here is whether the adopted children of a testatrix' daughter qualify as "issue of any child" of the decedent within the meaning of N.J.S.A. 54:34-2, subd. a of the Transfer Inheritance Tax Act, L. 1909, c. 228, as amended (N.J.S.A. 54:34-1 to 13).

The facts as stipulated by the parties show that Gertrude D. Ewer died...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases