Borish v. Zink

This is an appeal from the levy of a transfer inheritance tax. The testator, Nathan Borish, died in the spring of 1944 and, after a contest, his last will was admitted to probate by the Cumberland Orphans' Court. There followed an appeal to the Prerogative Court, as well as other litigation over the estate. Finally, in October, 1947, the executors (who had not qualified), the next of kin, and all the adults who claimed an interest under the will, arrived at a settlement whereby they agreed that the estate should be divided among the interested parties in certain stipulated proportions and in…