Legal Opinion
Palmer v. Kingsley
Supreme Court of New Jersey
Decided June 25, 1958PublishedCited by 16 opinions
1Opinion of the Court
The opinion of the court was delivered by
Proctor, J.
The issue here is whether the adopted children of a testatrix’ daughter qualify as “issue of any child” of the decedent within the meaning of N. J. S. A. 54:34-3, subd. a of the Transfer Inheritance Tax Act, L. 1909, c. 338, as amended (N. J. 8. A. 54:34-1 to 13).
The facts as stipulated by the parties show that Gertrude D. Ewer died testate on January 30, 1957, while a resident of Montclair, New Jersey. Her will, which was dated November 14, 1951, named her daughter, Elinor E. Palmer, and a friend, John A. Bennett, as executors and trustees.…
2Cases cited7 opinions
- Hopkins v. NeeldNew Jersey Superior Court Appellate Division · 1956
- Page v. JohnsonNew Jersey Superior Court Appellate Division · 1957
- Bank of Montclair v. McCutcheonNew Jersey Superior Court Appellate Division · 1930
- Commercial Trust Co. of N.J. v. AdelungNew Jersey Court of Chancery · 1944
- Commercial Trust Co. of N.J. v. AdelungSupreme Court of New Jersey · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- NJ State Bd. of Optometrists v. ReissNew Jersey Superior Court Appellate Division · 1964
- Department of Revenue v. MartinCourt of Appeals of Oregon · 1970
- Milltown Industrial Sites v. Milltown BoroughNew Jersey Tax Court · 1992
- State v. StewartNew Jersey Superior Court Appellate Division · 1982
- American Fire & Casualty Co. v. New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2005
11 more not listed; retrieve them via the Exa API.