O'HARA v. GLASER


60 N.J. 239 (1972)

288 A.2d 1

MEREDITH H. O'HARA, EXECUTOR OF THE ESTATE OF MARY L. JOHNSTON, DECEASED, APPELLANT v. SIDNEY GLASER, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENT.

The Supreme Court of New Jersey.

Decided March 6, 1972.


Attorney(s) appearing for the Case

Mr. William D. Peek argued the cause for appellant (Messrs. Nichols, Thomson & Peek, attorneys).

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for respondent (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney).

Mr. Robert L. Shevin, Attorney General of Florida, submitted a brief amicus curiae (Winifred L. Wentworth, Assistant Attorney General, on the brief).


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

Mary L. Johnston, an 86 year old spinster, died on July 14, 1969 in Miami, Florida, leaving an estate valued at $667,000, consisting almost entirely of bank accounts and securities. Based on a finding that Miss Johnston was a domiciliary of New Jersey at the time of her death, the Transfer Inheritance Tax Bureau declared that her estate was subject to tax under the transfer inheritance tax act. N.J.S.A....

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