IN RE ESTATE OF HOUGHTON


147 N.J. Super. 477 (1977)

371 A.2d 735

IN THE MATTER OF THE ESTATE OF HORACE G. HOUGHTON, DECEASED.

Superior Court of New Jersey, Appellate Division.

Decided January 31, 1977.


Attorney(s) appearing for the Case

Mr. Louis Bort, attorney for appellant.

Mr. William F. Hyland, Attorney General, attorney for respondent (Mr. Stephen Skillman, Assistant Attorney General, of counsel; Mr. Martin L. Wheelwright, Deputy Attorney General, on the brief).

Before Judges MATTHEWS, SEIDMAN and HORN.


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

This is an appeal from a determination of the Transfer Inheritance Tax Bureau in the Division of Taxation, Department of the Treasury, that certain real property owned by decedent and his wife as tenants by the entirety, and under contract of sale by them at the date of his death, was subject to inheritance tax to the extent of one-half of the proceeds of...

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