Legal Opinion

In Re Huggins

New Jersey Superior Court Appellate Division

Decided May 7, 1924PublishedCited by 21 opinions

1Opinion of the Court

The executors of the estate of William Huggins, deceased, appeal from the transfer tax assessed by the comptroller, underP.L. 1909 ch. 228, and the subsequent amendments, against the estate of Louis Huggins, deceased.

Louis Huggins died January 8th, 1918, a resident of Missouri. He was a joint owner with his brother William in considerable property, including some shares of stock of New Jersey corporations, but other than this left no estate whatever. William Huggins, as the survivor, became the sole owner of this jointly-owned property; after his death his executors sought to transfer the…

2Cases cited1 opinion

  1. In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918

3Cited by21 opinions

  1. State Board of Equalization v. ColeMontana Supreme Court · 1948
  2. In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
  3. In Re HollanderNew Jersey Superior Court Appellate Division · 1938
  4. In Re PerryNew Jersey Superior Court Appellate Division · 1932
  5. Fidelity Union Trust Co. v. Thayer-MartinSupreme Court of New Jersey · 1937

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