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IN RE ESTATE OF LILLIS

123 N.J. Super. 280 (1973)

302 A.2d 539

IN THE MATTER OF THE ESTATE OF JAMES F. LILLIS, DECEASED, LATE OF MONMOUTH COUNTY, NEW JERSEY. MANUFACTURERS HANOVER TRUST COMPANY, EXECUTORS, ETC., APPELLANT, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, ETC., RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 28, 1973.

Attorney(s) appearing for the Case

Messrs. Galvin & McLaughlin, attorneys for appellant (Mr. Maurice B. McLaughlin, on the brief).

Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney for respondent (Mr. Stephen Skillman, Assistant Attorney General, of counsel; Messrs. Herbert K. Glickman and Richard H. Saxe, Deputy Attorneys General, on the brief).

Before Judges CARTON, MINTZ and O'BRIEN.

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

The issue involved in this appeal is whether the proceeds of certain life insurance policies on the life of decedent James F. Lillis are subject to New Jersey inheritance taxes.

Lillis died in July 1963. About a year earlier he had changed the beneficiary provisions on three life insurance policies he then owned. The change consisted of a direction that the proceeds of the policies should be paid to...

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