Legal Opinion

Squier v. Martin

New Jersey Superior Court Appellate Division

Decided March 13, 1942PublishedCited by 19 opinions

1Opinion of the Court

The executors of the will of Frederick C. Squier, Sr., have filed a petition in which they allege their dissatisfaction with the assessment of a transfer inheritance tax by the State Tax Commissioner on certain inter vivos transfers gratuitously made by the decedent. A brief precursory reference to the acknowledged facts will suffice to exhibit the controversial issues debated by counsel.

Frederick C. Squier, Sr., died testate, on August 29th, 1937, at the age of eighty years and ten months. He was for many years prior to his death a resident of Rahway, Union County, New Jersey. The estate…

2Cases cited51 opinions

  1. United States v. WellsSupreme Court of the United States · 1931
  2. Nichols v. CoolidgeSupreme Court of the United States · 1927
  3. Milliken v. United StatesSupreme Court of the United States · 1931
  4. Schweinler v. Thayer-MartinNew Jersey Superior Court Appellate Division · 1934
  5. In re Estate of HarveyNew Jersey Superior Court Appellate Division · 1924

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3Cited by19 opinions

  1. Bravand v. NeeldNew Jersey Superior Court Appellate Division · 1955
  2. Dommerich v. KellyNew Jersey Superior Court Appellate Division · 1942
  3. Avery v. WalshNew Jersey Superior Court Appellate Division · 1946
  4. Grell v. KellyNew Jersey Superior Court Appellate Division · 1944
  5. Kavanagh v. KellyNew Jersey Superior Court Appellate Division · 1942

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