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Legal Opinion

Bank of New York v. Kelly

New Jersey Superior Court Appellate Division

Decided August 15, 1944PublishedCited by 12 opinions

1Opinion of the Court

This appeal occasions an investigation of the legal and factual propriety of a transfer inheritance tax assessment on an intervivos transfer. The pertinent legal principles are exemplified by the extended procession of our reported decisions. The factual environment of the present controversy is exhibited by the stipulation incorporated in the transcript of the proceedings before the Tax Commissioner.

One Wainwright Parish, a resident of Gladstone, Morris County, New Jersey, died testate on October 1st, 1941, at the age of seventy-four years. He had pursued the profession of an architect and…

2Cases cited17 opinions

  1. Helvering v. HallockSupreme Court of the United States · 1940
  2. United States v. WellsSupreme Court of the United States · 1931
  3. Helvering v. Le GierseSupreme Court of the United States · 1941
  4. Guggenheim v. RasquinSupreme Court of the United States · 1941
  5. Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943

12 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. In Re Taxes, KobayashiHawaii Supreme Court · 1961
  2. Avery v. WalshNew Jersey Superior Court Appellate Division · 1946
  3. Hagy v. KellyNew Jersey Superior Court Appellate Division · 1944
  4. Johnson v. ZinkNew Jersey Superior Court Appellate Division · 1947
  5. Ten Eyck v. WalshNew Jersey Superior Court Appellate Division · 1947

7 more not listed; retrieve them via the Exa API.

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