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UNITED STATES OF AMERICA v. KINGSLEY

41 N.J. 75 (1963)

194 A.2d 735

UNITED STATES OF AMERICA AND THE HOWARD SAVINGS INSTITUTION, EXECUTOR UNDER THE LAST WILL AND TESTAMENT OF WILLIAM O. FLORSTEDT, DECEASED, APPELLANTS, v. WILLIAM KINGSLEY, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENT. IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF WILLIAM O. FLORSTEDT, DECEASED.

The Supreme Court of New Jersey.

Decided November 4, 1963.

Attorney(s) appearing for the Case

Mr. John B. Jones, Jr., of the District of Columbia Bar, Assistant Attorney General, argued the cause for appellant United States of America (Mr. David M. Satz, Jr., United States Attorney and Mr. Richard A. Levin, Assistant United States Attorney; Mr. Louis F. Oberdorfer, Assistant Attorney General, Mr. Lee A. Jackson, Mr. I. Henry Kutz and Mr. Thomas A. Skornia, of the District of Columbia Bar, attorneys).

Mr. John F. Connolly argued the cause for appellant The Howard Savings Institution.

Mr. Joseph A. Jansen, Deputy Attorney General of New Jersey, argued the cause for respondent (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

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

William O. Florstedt, a resident of Ocean Grove, Monmouth County, New Jersey, died testate on December 9, 1961. His will was duly probated, and by its terms the residuary estate was devised and bequeathed to the "United States Government * * * to be used as the * * * Government may see fit for the national defense of the country." The residuary estate was valued at $138...

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