In Re the Inheritance Taxes on the Estate of Hall

The opinion of the court was delivered by

Gummeke, 01-iiee Justice.

The writ in this case was allowed for the purpose of reviewing a decree of the Prerogative Court, affirming an inheritance tax, assessed by the comptroller of the treasury, upon the transfer of his business, including the good-will thereof, by Francis A. Hall, to hisi. sons; the assessment being based upon a. finding that this transfer was made by him in contemplation of death. On the appeal to the Prerogative Court it was contended that this finding was not justified by the fact, and that, for this reason, the tax should be…