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KELLY v. GLASER

112 N.J. Super. 419 (1970)

271 A.2d 602

THOMAS W. KELLY, AS EXECUTOR OF THE ESTATE OF THORNTON C. LAND, TAXPAYER-APPELLANT, v. SIDNEY GLASER, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 3, 1970.

Attorney(s) appearing for the Case

Mr. Thomas W. Kelly, as executor of the estate of Thornton C. Land, pro se, admitted pro hac vice, argued the cause for appellant.

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for respondent (Mr. George F. Kugler, Jr., Attorney General, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges CONFORD, KOLOVSKY and CARTON.

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

We have here for review the validity of a determination of the Transfer Inheritance Tax Bureau of the Division of Taxation subjecting to transfer inheritance tax under N.J.S.A. 54:34-1(a) a bequest by Thornton C. Land of one-fourth of his adjusted gross estate to Margaret McCampbell, his former wife, pursuant to a separation agreement executed between...

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