Legal Opinion
City of Newark v. Estate of Lehman
New Jersey Tax Court
Decided July 23, 1940PublishedCited by 1 opinion
1Opinion of the Court
Quinn, President.
The parties have entered into a stipulation of' the following facts upon this appeal. Carl G-. Lehman died on September 23d,- 1936, testate, a resident of Newark, bequeathing two legacies of $5,000 each to residents of New Jersey. These were paid in full by the executors in *5111938 with interest computed from September 23d, 1937, when they matured (Comp. Stat. 1910, p. 3087, § 1; R. S. 3 :26-1; N. J. S. A. 3:26-1), to the date of payment. As of October 1st, 1937, the assessing date for taxation for the year 1938, the assets of the estate consisted of cash of $3 8,727.76 and…
2Cases cited5 opinions
- Stockwell v. United StatesSupreme Court of the United States · 1871
- H. G. Kilbourne Co. v. Standard Stamp Affixer Co.Massachusetts Supreme Judicial Court · 1913
- Passaic National Bank, C., Co. v. EelmanSupreme Court of New Jersey · 1936
- State v. LathamTennessee Supreme Court · 1916
- Indian Refining Co. v. TaylorIndiana Supreme Court · 1924
3Cited by1 opinion
- In Re Marriage of FithianCalifornia Court of Appeal · 1977