Swain v. Neeld
Supreme Court of New Jersey
1Opinion of the Court
The opinion of the court was delivered by
BtrEiiiTG, J.
This is an inheritance tax case. Clara G. Swain died testate on February 13, 1956. She was at the time of her death a resident of Union County, New Jersey.
Respondents are the executrices of the estate. A transfer inheritance tax report, filed by them, revealed that' on December 6, 1955 the decedent made inter vivos transfers, without consideration, of the value at the time of death of $42,630 of Standard Oil Company of New Jersey stock to members of her family. These transfers of stock were made to the persons and in the amounts following:
E…
Also in this document: Concurrence.
2Cases cited8 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. WellsSupreme Court of the United States · 1931
- United States v. Lee HuenDistrict Court, N.D. New York · 1902
- Walker v. StateSupreme Court of Arkansas · 1919
- Missouri, Kansas & Texas Trust Co. v. McLachlanSupreme Court of Minnesota · 1894
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3Cited by13 opinions
- In Re Estate of LichtensteinSupreme Court of New Jersey · 1968
- Borough of Rumson v. PeckhamNew Jersey Tax Court · 1985
- Gumbs-Heyliger v. CMW & Associates Corp.District Court, Virgin Islands · 2014
- General Motors Corp. v. City of LindenNew Jersey Tax Court · 2002
- Rodgers v. Reid Oldsmobile, Inc.New Jersey Superior Court Appellate Division · 1959
8 more not listed; retrieve them via the Exa API.