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IN RE ESTATE OF HAMILTON

108 N.J. Super. 106 (1969)

260 A.2d 232

IN THE MATTER OF THE TRANSFER INHERITANCE TAX ASSESSMENT IN THE ESTATE OF THOMAS L. HAMILTON, DECEASED. PATRICIA A. LYONS, EXECUTRIX OF THE WILL OF THOMAS L. HAMILTON, DECEASED, APPELLANT, v. WILLIAM T. KINGSLEY, ACTING DIRECTOR OF THE DIVISION OF TAXATION, TREASURY DEPARTMENT, STATE OF NEW JERSEY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 22, 1969.

Attorney(s) appearing for the Case

Mr. Walter E. Cooper argued the cause for appellant (Messrs. Walter E. and Walter M. Cooper, attorneys).

Mr. T. Robert Zochowski, Deputy Attorney General, argued the cause for respondent (Mr. Arthur J. Sills, Attorney General, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges GOLDMANN, LEWIS and MATTHEWS.

The opinion of the court was delivered by GOLDMANN, P.J.A.D.

Patricia A. Lyons, executrix under the will of her father Thomas L. Hamilton, appeals from a transfer inheritance tax assessment determining that decedent's transfer to Patricia and her husband as tenants by the entirety was taxable one-half to Patricia at 1% and one-half to her husband at 11%.

On April 20, 1965 decedent transferred to Patricia and her husband the property in which they maintained...

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