Legal Opinion
In Re Deutz
New Jersey Superior Court Appellate Division
Decided February 21, 1930PublishedCited by 14 opinions
1Opinion of the Court
Henry Deutz, resident of New Jersey, died intestate February 7th, 1925. In assessing the tax due from his estate under the Transfer Inheritance Tax act (P.L. 1909 ch. 228, as amended), the comptroller included an item of $1,195.32 for tax assessed on an alleged transfer from decedent to his brother Joseph, one-half the good will of a partnership between the two brothers (which one-half share of good will was appraised at $23,906.47).
Decedent and his brother entered into a partnership in 1919, in Mexico; the business was to be, and was, carried on in Mexico, by Joseph as the active partner.…
2Cases cited10 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- In Re HugginsNew Jersey Superior Court Appellate Division · 1924
- In re estate of BottomleyNew Jersey Superior Court Appellate Division · 1920
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re HollanderNew Jersey Superior Court Appellate Division · 1938
- Squier v. MartinNew Jersey Superior Court Appellate Division · 1942
- In Re the Estate of BirkelandWashington Supreme Court · 1960
- Blut v. KatzNew Jersey Superior Court Appellate Division · 1955
- National State Bank of Newark v. NadeauNew Jersey Superior Court Appellate Division · 1959
9 more not listed; retrieve them via the Exa API.