LYON v. GLASER


60 N.J. 259 (1972)

288 A.2d 12

JAMES A. LYON, JR., EXECUTOR OF THE ESTATE OF OLIVE R. LYON, PLAINTIFF-APPELLANT, v. SIDNEY GLASER, ACTING DIRECTOR OF THE DIVISION OF TAXATION OF THE STATE OF NEW JERSEY, GEORGE F. KUGLER, JR., ATTORNEY GENERAL OF THE STATE OF NEW JERSEY, AND JOSEPH M. McCRANE, TREASURER OF THE STATE OF NEW JERSEY, DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided March 6, 1972.


Attorney(s) appearing for the Case

Mr. Harold A. Price argued the cause for plaintiff-appellant (Messrs. Schenck, Price, Smith & King, attorneys; Mr. Leonard M. Segal, of counsel).

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


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

On March 30, 1967 Olive R. Lyon, 85 years of age, died in the University Hospital, Baltimore, Maryland, less than 24 hours after being hospitalized with a heart attack. Although a resident of New Jersey for a great many years, she had been living with her son in Baltimore for a considerable period before her death. The New Jersey Transfer Inheritance Tax Bureau held that her Baltimore abode did not change her status...

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