Legal Opinion

In Re Dorrance

New Jersey Superior Court Appellate Division

Decided February 7, 1934PublishedCited by 42 opinions

1Opinion of the Court

John T. Dorrance died at Cinnaminson, New Jersey, September 21st, 1930. His executor petitioned for and obtained decree for probate of his will as a resident of Cinnaminson, in Burlington county, New Jersey; and subsequently made report of the assets of the estate, as of a resident decedent, to the state tax commissioner. The latter made an assessment of transfer inheritance tax amounting to nearly $17,000,000, against the estate, October 17th, 1931. He subsequently, on December 12th, 1931, opened the assessment and gave the executors permission to submit further evidence on the question of…

2Cases cited14 opinions

  1. Thompson v. WhitmanSupreme Court of the United States · 1874
  2. Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
  3. Mitchell v. United StatesSupreme Court of the United States · 1875
  4. Williamson v. OsentonSupreme Court of the United States · 1914
  5. First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932

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3Cited by42 opinions

  1. TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
  2. Hill v. MartinSupreme Court of the United States · 1935
  3. Worcester County Trust Co. v. RileySupreme Court of the United States · 1937
  4. Stottlemyer v. StottlemyerSupreme Court of Pennsylvania · 1974
  5. Dorrance's EstateSupreme Court of Pennsylvania · 1938

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