MacGregor v. Martin

Brogan, Chief Justice.

The writ in this cause was allowed to review a decree of the Prerogative Court which affirmed a determination of the State Tax Commissioner, assessing transfer inheritance taxes on certain inter vivos gifts made by Emma F. Childs to her two daughters. The donor, Emma F. Childs, died December 25th, 1936; she was the widow of Samuel S. Childs who died on March 17th, 1925, leaving her his entire estate of approximately $1,193,000. By April 1st, 1926, the administration of the estate left by him had been completed and the account prepared in an informal manner by Mrs.…